Calms owns 70 percent of the voting stock of Hamilton, Inc. The parent's Interest was acquired several years ago on the date that the subsidiary was formed. Consequently, no goodwill or other allocation was recorded in connection with the acquisition. Caims uses the equity method in its internal records to account for its Investment in Hamilton. On January 1, 2017, Hamilton sold $1,900,000 in 10-year bonds to the public at 110. The bonds had a cash interest rate of 8 percent payable every December 31. Calms acquired 45 percent of these bonds at 92 percent of face value on January 1, 2019. Both companies utilize the straight-line method of amortization. Prepare the consolidation worksheet entries to recognize the effects of the intra-entity bonds at each of the following dates. (If no entry is required for a transaction/event, select "No Journal entry required" In the first account field.) a. December 31, 2019 b. December 31, 2020 c. December 31, 2021 No 1 2 Answer is complete but not entirely correct. Date December 31, 201 Bonds payable Interest income Accounts Premium on bonds payable Interest expense Investment in bonds Gain on retirement of bonds December 31, 202 Sonds payable Interest income Premium on bonds payable Investment in bonds interest expense Investment in Hamiton 3 December 31.202 Bonds payable Premium on bonds payable Interest income investment in bonds Interest expense Investment in Hamilton 000000 Debit Credit 855,000 42,750 76.950 705,150 50,850 136,000 000000 000 855,000 42,750 76.050 803,700 855.000 42.750 76.950 109 50.850 110.700 000 812.250 50.550 102.000