Pit Coporation owns 75% of Stop Company's outstanding common stock. On 01/01/21, Pit sold sold a used piece of equipment to Stop in exchange for $236,000 cash. Pit's original cost of the equipment was...

Pit Coporation owns 75% of Stop Company's outstanding common stock.  On 01/01/21, Pit sold sold a used piece of equipment to Stop in exchange for $236,000 cash.

Pit's original cost of the equipment was $728,000 and accumulated depreciaiton of 01/01/21 was $447,000.  The
remaining
useful life of the equipment is 10 years, and Stop will use that same usefull life.  Both companies use the straight line method of depreciation.

TheConsolidation Entry
would include: