Company P acquired 90% of the common stock of Company S on 1/1/2020. On the date of acquisition , Company S had buildings with book value $120,000, fair value $220,000, and remaining useful life of 10 years. What amortization entry should be prepared by Company P when consolidating the financial statements for 2022 (the third year after the acquisition)?

Please state whether Dr./Cr. amount for each account, or not included in the entry!

	Dr.	Cr.
Depreciation expense
Accumulated Depreciation- Buildings
retained earning-P
retained earning- s