Bonds issued by a company remain on its books as a liability, but are considered withdrawn when: 1- The company borrows from outside entities to buy back its own bonds at a profit 2- The company borrows money from a subsidiary to buy back its own bonds at a profit 3. The parent or subsidiary of the company buys the bonds from external entities 4- The company borrows money from a subsidiary to buy back its bonds at a profit or loss. Eastmall owns all of the voting shares in Northmall. On January 1, 2019, Eastmall sold machinery to Northmall for its book value of $ 24,000. Eastmall had the machinery for three years and used the straight-line method of depreciation with no residual value, Northmall will use a straight-line assuming the machinery has a 5-year useful life with no residual value. In the 2019 consolidated financial statements, depreciation expense 1- No adjustment required 2-Decreases by $ 4,800 3- Increases by $ 4,800 4- Increases by $ 8,000