Several years ago Brant, Inc, sold $1,050,000 in bonds to the public. Annual cash interest of 8 percent ($84,000 ) was to be paid on this debt. The bonds were issued at o discount to yield 10 percent. At the beginning of 2019 , Zeck Corporation (a wholly owned subsidiary of Brant purchased $210,000 of these bonds on the open market for $231,000, a price based on an effective interest rate of 6 percent. The bond liability had a carrying amount on that dote of $910,000. Assume Brant uses the equity method to account internally for its investment in Zack. a. & b. What consolldation entry would be required for these bonds on December 31,2019 and December 31,2021 ? (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your intermediate calculations and final answers to nearest whole number.)