Charity Corporation owns 100% of Shula Corporation's common stock. On January 1, 2020, Charity sold equipment to Shula for $40,000, Cash. The equipment had a carrying value of $30,000 on Charity's books. Shula is depreciating the acquired equipment over a 5-year remaining life by the straight-line method. What consolidation entry for the excess depreciation (Entry ED) would be required to be recorded each year to properly state consolidated net income? DR: [Select] CR: [Select]