Belgium Ltd is the parent of France Ltd. On 1 January 2020 Belgium sold a plant to France for $139,000. The plant had cost Belgium $102,000 on 1 January 2018 and had been depreciated straight line over ten years with no scrap value. France used the same depreciation estimates but based their depreciation amounts on the transfer sale price. Both companies use the cost model. The consolidation elimination entries for 31 December 2021 in respect of the plant are listed below 30 Dec 2021 $ xxx Retained earnings Depreciation expense Accumulated depreciation Plant Basic thoughts: what are the journal entries recorded in both buyer's and seller's books. The profit initially recorded by (seller) Belgium Ltd is $57400, so the reversal of 'unrealised profit in the form of depreciation expense per year (from group's perspective) is derived as $7175 Enter the amount of xxx in the answer space below: 22