- Bonds information: On January 1, 2019, Subsidiary sold $100,000 par value of 6%, six-year bonds for $100,000 (the bond was issued at par value, or price = par value). The bonds pay interest on December 31 each year. On January 1, 2020, Parent repurchased all of Subsidiary's bonds for $105,000. The bonds are still held on December 31, 2020. \begin{tabular}{|r|r|} \hline Bond amortization schedule \\ \hline 1/1/2019 & Carrying value on SUB's book \\ \hline 12/31/2019 & \\ 1/1/2020 & \\ 12/31/2020 & \\ 12/31/2021 & \\ 12/31/2022 & \\ 12/31/2023 & \\ 12/31/2024 & \\ \hline \end{tabular} - Bonds information: On January 1, 2019, Subsidiary sold $100,000 par value of 6%, six-year bonds for $100,000 (the bond was issued at par value, or price = par value). The bonds pay interest on December 31 each year. On January 1, 2020, Parent repurchased all of Subsidiary's bonds for $105,000. The bonds are still held on December 31, 2020. \begin{tabular}{|r|r|} \hline Bond amortization schedule \\ \hline 1/1/2019 & Carrying value on SUB's book \\ \hline 12/31/2019 & \\ 1/1/2020 & \\ 12/31/2020 & \\ 12/31/2021 & \\ 12/31/2022 & \\ 12/31/2023 & \\ 12/31/2024 & \\ \hline \end{tabular}