Exercise 7-5 Patterson Company owns 80% of the outstanding common stock of Stevens Company. On June 30, 2013, land costing $545,200 is sold by one affiliate to the other for $813,100. Prepare in general journal form the workpaper entries necessary because of the intercompany sale of land in the consolidated financial statements workpaper for the year ended December 31, 2014, assuming that: Stevens Company purchased the land from Patterson Company. (If no entry is required, select "No Entry" for the account title when the amount is entered. Do not indent manually.) Debit Credit Account Titles and Explanation Cost Method Partial Equity Method Complete Equity Method