Eastmall owns all of Northmall's voting shares. On January 1, 2019, Eastmall sold machinery to Northmall for its book value of $24,000. Eastmall had the machinery for three years and used the straight-line method for non-residual depreciation. Northmall will use straight-line if the machinery has a useful life of 5 years with no residual value. In the 2019 consolidated financial statements, depreciation expense