Exercise 2 (3 points) Holding company A owns 90% shares of B, acquired on Jan 1st XO A built up a production plant for B that was completed and successfully delivered on June 30th X1. A incurred into costs for 1.000.000. A invoiced for the construction costs 1.250.000 to B that B paid in full in X1. B depreciates the plant over 20 years (straight line, no residual value) Prepare the elimination entries related to this transaction to prepare group Consolidated Financial Statements for X1 and X2