Several years ago, Brant, Incorporated, 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 a discount to yield $10$ percent. At the beginning of $2022,$ Zack 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 date of $$900,000.$ Assume Brant uses the equity method to account internally for its investment in Zack.

Required:

a$.$ & b$.$ What consolidation entry would be required for these bonds on December $31,2022$ and December $31,2024?$

Note: 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.Prepare Consolidation Entry B to account for these bonds

on December $31,2022.$

Prepare Consolidation Entry ${?}^{**}B$ to account for these

bonds on December $31,2024.$