ABC Ltd. sells a machine to its 80% owned subsidiary XYZ co on 1/1/2015. the original cost of the machine was $50,000 and at the date of transfer accumulated depreciation of $20,000. the transfer price was $40,000 and the machine had a remaining life of 5 years. ABC originally paid $400,000 for its 80% ownership in XYZ co on 1/1/2014 and any excess fair value was attributed to goodwill. XYZ posted net income of $30,000 and dividends of $10,000 in 2014 and net income of $60,000 and dividends of $30,000 in 2015. make the ta and ed entries for 2015 and *ta for 2016. also calculate the investment account balance at 12/31/2015. TA, ED, and *TA are the consolidating entries