During 204, Plate Company paid its employees $80,000 for work done in helping its wholly owned subsidiary build a new office building that was completed on December 31,20X4. Plate recorded the $110,000 payment from the subsidiary for the work done as service revenue. The subsidiary included the payment in the cost of the building and is depreciating the building over 25 years with no assumed residual value. Plate uses the fully adjusted equity method. Required: Present the consolidation entries needed at December 31, 20X4 and 20X5, to prepare Plate's consolidated financial statements. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) A Record the entry to eliminate intercompany/revenue /expense for 204. B Prepare the entry to adjust the building cost for consolidation for 205. C Record the entry to adjust Accumulated Depreciation for 205