Martin Company is an 80% Subsidiary of Aston Corp. On January 1, 20X1, MartinCompany issued 10-year term bonds with a par value of $100,000, and a coupon rate of 8%, to Middle Company (a nonaffiliate) at 110. Interest is paid semi-annually on June 30 and December 31. On January 2, 20X3, AstonCorporation purchased the bonds from Middle Company for 104. Both companies use the straight-line method to amortize any bond premium or discount. Prepare all of the eliminating and adjusting entries that would be made on the consolidation worksheet as of December 31, 20X3