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Pepper Enterprises owns $95$ percent of Salt Corporation. On January $1,20$X$1,$ Salt issued $$200,000$ of five$-$year bonds at $115.$ Annual interest of $12$ percent is paid semiannually on January $1$ and July $1.$ Pepper purchased $$100,000$ of the bonds on July $1,203,$ at par value. The following balances are taken from the separate $203$ financial statements of the two companies:

$\backslash$table$[[,$Pepper Enterprises,Salt Corporation$],[$Investment in Salt Corporation Bonds,$$100,000,],[$Interest Income,$6,000,],[$Interest Receivable,$6,000,$$$200,000$