a. Compute the pre-consolidation annual depreciation expense for the subsidiary (post-intercompany sale) and the parent (pre-intercompany sale). b. Compute the pre-consolidation Gain on Sale recognized by the parent during 2019. c. Prepare the required [l] consolidation entry in 2019 (assume a full year of depreciation). in the [AD]] entry for the effect of the deferred gain on intercompany sale. Prepare the [AD]] consolidation entry for December 31, 2022 to show the effect of the deferred gain on the intercompany sale. e. Prepare the required [I] consolidation entry in 2022 (assuming the subsidiary is still holding the equipment)