Use the Following Information to Answer Bellow Questions

Use the following information to answer bellow Questions:
A parent company acquires a subsidiary on January 1, 2017. The subsidiary's bonds payable (five-year remaining life) are undervalued by $5,000 at the date of acquisition. Straight-line amortize the premium/discount, and directly adjust bonds payable for premium/discount amortization.
-On the consolidation working paper prepared at December 31, 2018 (two years later) , eliminating entry (R) includes:

A) A credit to interest expense of $1,000.
B) A debit to interest expense of $1,000.
C) A debit to bonds payable of $5,000.
D) A credit to bonds payable of $4,000.