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A parent entity in a group sold a depreciable non-current asset to a subsidiary entity for $2,800. The asset originally cost $3,000 and at the

A parent entity in a group sold a depreciable non-current asset to a subsidiary entity for $2,800. The asset originally cost $3,000 and at the date of sale accumulated depreciation was $500. The amount of the unrealised gain on sale to be eliminated is:

$500.

$200.

$2,800.

$300.

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