How did they get either $8,535 or $8,400 for the worksheet elimination entries as the interest expense ?

Bond Sale from Parent to Subsidiary (Effective Interest Method) Lamar Corporation owns 60 percent of Humbolt Corporation's voting shares. On January 1, 20X2, Lamar Corporation sold $150,000 par value, 6 percent first mortgage bonds to Humbolt for $156,000. The bonds mature in 10 years and pay interest semiannually on January 1 and July I. E8-1