. Eragano Corp. controls 80% of Habibi Garden's shares, one of the Start Up Agricultural services. On January 1, 2018 PT Puncak purchased equipment from Habibi Garden at a price of Rp 110,000,000. This equipment was purchased by Habibi Garden at a price of Rp. 120,000,000 and has been depreciated by Rp. 2,000,000 and can still be used for another 10 years.

Requested:

1. Journalize the sale and purchase of the machine.

2. Prepare the required journal entries for the consolidated working papers relating to the machine for 2018 and 2019