0 out of 3 points Question 4 Plant Company acquired all of Sprout Corporation's stock on January 1, 2021, for $180,000. At that date, the fair value of Sprout's buildings and equipment (6 year remaining useful life) was $30,000 more than book value. On December 31, 2021, the trial balances of the two companies were as follows: Plant Company Sprout Corporation Debit Credit Debit Credit Cash $ 15,000 $ 5,000 Accounts Receivable 30,000 40,000 Inventory 70,000 60,000 Buildings and Equipment (net) 325,000 225,000 Investment in Sprout Corp. 195,000 Depreciation Expense 25,000 15,000 Other Expenses 105,000 75,000 Dividends Declared 40,000 10,000 Accounts Payable 50,000 40,000 Notes Payable 100,000 120,000 Common Stock 200,000 100,000 Retained Earnings 230,000 50,000 Sales 200,000 120,000 Income from Subsidiary 25,000 805,000 $ 805,000 $430,000 $430,000 What is the book value elimination entry in consolidation when the 2021 consolidation is prepared?