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Consolidation worksheet for gain on constructive retirement of subsidiary$$s debt with no AAP$$Equity method

Assume that a Parent company acquires a $80\%$ interest in its Subsidiary on January $1,2018.$ On the date of acquisition, the fair value of the $80$ percent controlling interest was $$768,000$ and the fair value of the $20$ percent noncontrolling interest was $$192,000.$ On January $1,2018,$ the book value of net assets equaled $$960,000$ and the fair value of the identifiable net assets equaled the book value of identifiable net assets $($i$.$e$.,$ there was no AAP or Goodwill$).$

On December $31,2019,$ the Subsidiary company issued $$960,000($face$)8$ percent, five$-$year bonds to an unaffiliated company for $$998,400.$ The bonds pay interest annually on December $31,$ and the bond premium is amortized using the straight$-$line method. This results in annual bond$-$payable premium amortization equal to $$7,680$ per year.

On December $31,2021,$ the Parent paid $$931,200$ to purchase all of the outstanding Subsidiary company bonds. The bond discount is amortized using the straight$-$line method, which results in annual bond$-$investment discount amortization equal to $$9,600$ per year.

The Parent and the Subsidiary report the following financial statements for the year ended December $31,2022$: