Lewis Company owns 75% of the voting common stock of Bosch, Inc. On January 1, 2015, Bosch sold $1,400,000 in ten-year bonds to the public at 105. The bonds pay a 10% interest rate every December 31. Lewis Company acquired 40% of these bonds on January 1, 2017, for 95% of the face value. Both companies utilizes the straight-line method of amortization.

What consolidation entry would be recorded in connection with these intra-entity bonds on December 31, 2017?