Fargus Corporation owned $61\%$ of the voting common stock of Sanatee, 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 price.

On January $1,2020,$ Sanatee sold $$1,800,000$ in ten$-$year bonds to the public at $108.$ The bonds pay a $10\%$ interest rate every December $31.$ Fargus acquired $30\%$ of these bonds on April $1,2022,$ for $93\%$ of the face value. Both companies utilized the straight$-$line method of amortization.

a$.$ Prepare amortization tables for Fargus $(4/1/2022$ to $\frac{12}{31}\frac{?}{2023})$ and Sanatee $(1/1/2020$ to $12/31/2023)$

b$.$ Determine whether this is gain$/$loss on retirement of bond on April $12022$

c$.$ Determine the consolidated interest expense on Dec $312022$

d$.$ If Fargus has net income $$200,000$ and Sanatee has net income $$50,000$ in $2022,$ how much is the consolidated net income?

e$.$ What consolidation entry would be recorded in connection with these intra$-$entity bonds on December $31,2022?$

f$.$ What consolidation entry would be recorded in connection with these intra$-$entity bonds on December $31,2023?$