On January 1, 2021, Maria, Inc. acquired 70% of the voting shares of Sandro, Inc. On December 31, 2022, Maria purchased $200,000 par value bonds directly from de Sandro for $150,000. These are the only bonds that Sandro has issued. Required: Be sure to show all work to receive full credit. For how much will the Bonds Payable account be reported on the 2022 Consolidated Balance Sheet? Prepare the consolidation entry needed to prepare the 2022 financial statements