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, 2010, Sanatee sold $1,400,000 in ten-year bonds to the public at 109. The bonds pay a 10% interest rate every December 31. Fargus acquired 40% of these bonds on January 1, 2013, for 94% of the face value. Both companies utilized the straight-line method of amortization. What consolidation entries would be recorded in connection with these intra-entity bonds on December 31, 2013 and December 31, 2014? Support your entries by preparing schedules to show numerical answers for balances that would be needed for the entry.