Fargus Corporation owned 80% 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, 2012. Sanatee sold $1.400.000 in ten-year bonds to the public at 108. The bonds pay a 10% ntere every December 31.Fargus acquired 40% of these bonds on January 1, 2014, for 95% of the face value. Both companies utilized the straight-line method of amortization