Complete the following partial worksheet for Pat Inc. and subsidiary Slinger Company for the year of acquisition intercompany bonds, 20X3 Pat Inc. and Subsidiary Slinger Company Partial Consolidated Worksheet For the Year Ended December 31, 20X3 Trial Balance Eliminations and Adjustments Pat Slinger Dr. Cr. Interest receivable 8,000 Investments in Slinger bonds 99,000 Interest payable (8,000) Bonds payable (100,000) Premium on bonds payable (200) Interest income (9,000) Interest expense 7,800 Elimination and Adjustments:

(B1) Eliminate the intercompany bonds and the applicable interest revenue and expense. Record the gain or loss on retirement

(B2) Eliminate the intercompany interest payable and receivable.