33: preparing yhe consolidation entries for sale of land : Assume on june 15,2012 a patent company sells land that originally cost $100000 to its wholly owned subsidiary for a sale price of 130000. The subsidiary holdstye land until its sell the land to an unaffiliated company on nov 12,2019. a. prepare the required consolidation entry on 2012. b. prepare the required consolidation entries required at the end of each year 2013 through 2018