Consolidation adjustment necessary when affiliate$$s debt is acquired from non$-$affiliate

Assume that a Parent company owns $65$ percent of its Subsidiary. The parent company uses the equity method to account for its Equity investment. On January $1,2015,$ the Parent company issued to an unaffiliated company $$800,000($face$)10$ year, $10$ percent bonds payable for a $$40,000$ premium. The bonds pay interest on December $31$ of each year. On January $1,2018,$ the Subsidiary acquired $30$ percent of the bonds for $$228,800.$ Both companies use straight$-$line amortization. In preparing the consolidated financial statements for the year ended December $31,2019,$ what consolidating entry adjustment is necessary for the beginning$-$of$-$year Equity investment balance?

$$\_\_\_\_\_\_\_\_\_$ Debit$/$credit