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Bussiere Flooring Inc. acquired 100% of the common shares of Anna Tiles Inc. several years ago. On December 31,2023 , Bus siere sold manufacturing equipment

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Bussiere Flooring Inc. acquired 100% of the common shares of Anna Tiles Inc. several years ago. On December 31,2023 , Bus siere sold manufacturing equipment to Anna for $495,000. The carrying value at that time was $650,000. Ignoring income taxes, what eliminating entry must be made in the cons olidated financial statements for the year ending December 31, 2023

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