An intra$-$entity transfer of a depreciable asset took place whereby the transfer price exceeded the book value of the asset. Which statement is true with respect to the year following the year in which the transfer occurred? Multiple Choice A worksheet entry is made with a debit to gain for an upstream transfer. A worksheet entry is made with a debit to investment in subsidiary for a downstream transfer when the parent uses the equity method. No worksheet entry is necessary. A worksheet entry is made with a debit to retained earnings for a downstream transfer, regardless of the method used account for the investment. A worksheet entry is made with a debit to gain for a downstream transfer.