13. Please answer the ones I have wrong marked X. Thanks

Plug Corporation purchased $100,000 par value bonds of its subsidiary, Spark Company, on December 31,205, from Lemon Corporation for $102,800. The 10 -year bonds bear a 9 percent coupon rate, and Spark originally sold them on January 1,203, to Lemon at 95. 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: Required: With the information given, answer the following questions: a. Prepare the journal entry made by Plug in 206 to record its interest income on the Spark bonds that it holds. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round your intermediate calculations. Round your final answers to nearest whole dollar.) b. Prepare the consolidation entry to remove the effects of the intercorporate bond ownership in completing a three-part consolidation worksheet at December 31, 20X5. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round your intermediate calculations. Round your final answers to nearest whole dollar.) c. Spark reported net income of $60,000 and $80,000 for 205 and 206, respectively. Plug reported income from its separate operations of $120,000 and $150,000 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 ? (Do not round your intermediate calculations. Round your final answers to nearest whole dollar.)