Super Corp. owned 55% of the voting common stock of Nova Inc. for a number of years. On January 1, 2016, Nova sold $200,000 in five-year bonds to the public at 101. The bonds pay a 5% interest rate every December 31. Super acquired 25% of these bonds on January 1, 2018, for 94% of the face value. Both companies utilized straight line method of amortization. Prepare the 12.31.2018 consolidation journal Entry B, that adjusts various bond- acquisition related balances, to report the debt's effective retirement [12 points)