Plug Corporation purchased $114,000 par value bonds of its subsidiary, Spark Company, on December 31, 20X5, from Lemon Corporation. The 10-year bonds bear a 9 percent coupon rate, and Spark originally sold them on January 1, 20X3, to Lemon. Interest is paid annually on December 31. Plug owns 85 percent of the stock of Spark.

In preparing the consolidation worksheet at December 31, 20X6, Plug's controller made the following entry to eliminate the effects of the intercorporate bond ownership:

Plug Corporation purchased $114,000 par value bonds of its subsidiary, Spark Company, on December 31, 20X5, from Lemon Corporation. The 10-year bonds bear a 9 percent coupon rate, and Spark originally sold them on January 1, 20X3, to Lemon. Interest is paid annually on December 31. Plug owns 85 percent of the stock of Spark. In preparing the consolidation worksheet at December 31, 20X6, Plug's controller made the following entry to eliminate the effects of the intercorporate bond ownership: Consolidation Worksheet Entries Debit Credit Bonds Payable 114, 000 Interest Income 9, 860 Investment in Spark Company Stock 5, 355 NCI in NA of Spark Company 945 Investment in Spark Company Bonds 116, 400 Discount on Bonds Payable 3,000 Interest Expense 10 , 760 Required: With the information given, answer the following questions: a. What amount did Plug pay when it purchased Spark's bonds