An intra-entity transfer took place whereby the book value exceeded the transfer price of a depreciable asset. Which statement is true for the year after the year of transfer?

		No worksheet entry is necessary.
		A worksheet entry is made with a credit to retained earnings for an upstream transfer.
		A worksheet entry is made with a debit to retained earnings for a downstream transfer.
		A worksheet entry is made with a debit to investment in subsidiary for a downstream transfer.
		A worksheet entry is made with a debit to retained earnings for an upstream transfer.