Castle Ltd has control over Connie Ltd. Castle sold equipment to Connie for $3,000,000 on 31 December 2014. The equipment was 5 years old when sold, and had cost Castle $4,500,000 to buy, with expected residual value $500,000. The equipment had been depreciated by Castle at 10% p.a. straight-line. Connie also depreciated the equipment using a straight-line method. The residual value and remaining useful life of the equipment did not change. For the year ended 31 December 2015, the consolidation entry to adjust for depreciation difference would include which of the following line items? Select one: A. Dr Depreciation expense 200,000 B. Dr Depreciation expense 100,000 C. Cr Depreciation expense 200,000 D. Cr Depreciation expense 100,000