IV. Consolidation: Intercompany Bonds (30 Points) On January 1, 2019, Everly Bottle Company sold $3,000,000 in long-term bonds for $2,631,300. The bonds will mature in 10 years and have a stated interest rate of 8% and a yield rate of 10%. The bonds pay interest annually on December 31 of each year. Partial amortization table is provided below, On January 1, 2021, Thumbs Up Bottlers, an 80% owned subsidiary of Everly Bottle, purchased on the open market 75% of the parent company bonds for $2,125,467 at an effective rate of 9%. Partial amortization table is provided below, REQUIRED: Prepare in general journal entry form the necessary workpaper adjustments/eliminations on December 31, 2021 and December 31, 2023 related to these bonds