Answer this correctly or else I will report you because I've posted this question 3 times and you guys don't answer the journal entries at all this service is disapointing !

Planner Corporation owns 70 percent of Schedule Company's voting shares. During 20X3, Planner produced 33,000 computer desks at a cost of $86 each and sold 18,000 of them to Schedule for $98 each. Schedule sold 11,000 of the desks to unaffiliated companies for $148 each prior to December 31, 20X3, and sold the remainder in early 20X4 for $158 each. Both companies use perpetual inventory systems.