Pat Inc, purchase the $100,000 face value outstanding bonds of Slinger Company, its 80% owned subsidiary, for $101,300 (to yield 7.5 annual interest) on January 1, 20X3. The bonds have a stated nominal interest rate of goodwill. The bonds were sold on January 1, 20X1, for $101,005 to yield 7,75% annual interest. The bonds mature on June 20X6. The bonds pay interest each January 1. Amortization of premiums are done using the effective interest amortization method. Instruction: 1. Prepare the 5-year.