On January 1, 2018 Herman acquired $20,000 (Face value) of Fred's bonds in the open market. These bonds had an 8 % cash interest rate. On the date of repurchase, the liability was shown within Fred's records at $21,386. Herman's acquisition price was $18,732. Assume bond have 4 years to maturity for amortization purpose. Both companies utilize straight-line method of amortization. What is consolidation entry B on 12/31/2018?