THE FIRST IMAGE IS AN ANSWER THE THE QUESTION. PLEASE EXPLAIN WHERE THE NUMBERS IN THE JOURNAL ENTRY COME FROM

Please help with this problem. I have a general idea on where to go however the answers I come up with are different than the answers my professors provided. Can you show me where the numbers in the journal entry came from please? The answer to the problem is Bonds Payable 140,000 Bond Interest Income 15,400 Loss on Bond Retirement 4,200 Investment in Sky Bonds 137,200 Bond Interest Expense 16,800 Discount on Bond Payable 5,600 Sky Corp. owned all of the outstanding shares of Walker Inc. for a number of years. On January 1, 2014, Sky reported $280,000 in bonds outstanding with a book value of $263,200. Walker purchased half of these bonds on the open market for $135,800. Sky reported $33,600 in bond interest expense, while Walker reported $15,400 in bond interest revenue. Sky also had an unamortized bond discount on its books, in the amount of $11,200 (Discount on Bonds Payable). Neither Sky nor Walker held any other bonds. They did not receive or pay any other bond interest in 2014. Prepare the 12.31.2014 consolidation journal entry B, that adjusts various bond-acquisition related balances (to report the debt's effective retirement)