attributable only to goodwill. Parent Company reports 2020 earmings of $500,00 in dividends in 2020. dividends. Sub Company eamed $200,000 in net income and declared $10,000 in dividends in 2020. On January 2,2020 , Parent Co. acquired all of Sub Co.'s $100,000, 10% outstanding bonds payable for $105,620, issued to yield 14%. The bonds pay interest annually each December 31 . Required: a. What amount of interest expense should be eliminated in the elimination entry for the year ending December 31.2020 ? b. What amount of interest revenue should be eliminated in the elimination entry for the year ending December 31,2020 ? c. What is the amount of gain or loss (indicate which) on retirement to be recorded in the elimination entry for the year ending December 31,2020 ? d. Compute the consolidated total of Minority interest in Net Income appearing on the 2020 consolidated income statement. e. What is the December 31,2021 elimination entry related to this bond transaction