Exercise 7-10 During 2013, Pier One Company billed its 80% owned subsidiary, Scale Company, $681,200 for architectural services. The cost to Pier One Company of providing the services was $390,100 for salaries and $142,600 for other operating expenses. Scale Company charged the architecture fees to the cost of a building that it opened on January 1, 2014. The building had an estimated useful life of 30 years. Prepare in general journal form the workpaper entries relating to the intercompany fees that are necessary in the consolidated statements workpapers for the years ended December 31, 2013, 2014, and 2015. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit 2013 2014 (To eliminate buildings) (To eliminate depreciation) 2015 (To eliminate buildings) (To eliminate depreciation)