Carlton Company is a 70%-owned subsidiary of Mirage Company. On January 1, 2016. Carlton sold $250,000 of 6-year, 8% bonds for $280,000. Interest is paid annually on January 1. Mirage purchased 90% of the Carlton bonds for $216,000 on January 2, 2017. Premiums and discounts may be amortized on a straight-line basis. Prepare the eliminations and adjustments required for this bond purchase on the December 31, 2017, consolidated worksheet. 2. Prepare the eliminations and adjustments required for this bond purchase on the December 31, 2018, consolidated worksheet