Complete the bond related consolidation entries. The information you need is in the last paragraph of the problem. Do not do the full consolidation.

Sunday had issued $200,000 of S percent, 10-year bonds on January 1,20X4, at 104. Puzzle had purchased $S0,000 of the bonds from one of the original owners for $78,400 on December 31, 20X5. Both companies use straight-line write-off of premiums and discounts. Interest is paid annually on December 31. Assume Puzzle uses the fully adjusted equity method