Plug Corporation purchased $118,000 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: d. Prepare the consolidation entry to remove the effects of the intercorporate bond ownership in completing a three-part consolidation worksheet at December 31, 205. e. Spark reported net income of $79,000 and $99,000 for 205 and 206, respectively. Plug reported income from its separate operations of $139,000 and $169,000 for 205 and 206, respectively. What amount of consolidated net income and income to the controlling interest will be reported in the consolidated income statements for 205 and 206