Exercise 7-8 (Static) Transfer of Depreciable Asset at Year-End LO 7-5 Pitcher Corporation purchased 60 percent of Softball Corporations voting common stock on January 1, 20X1. On December 31, 20X5, Pitcher received $ 210,000 from Softball for a truck Pitcher had purchased on January 1, 20X2, for $ 300,000. The truck is expected to have a 10-year useful life and no salvage value. Both companies depreciate trucks on a straight-line basis. Required: Prepare the worksheet consolidation entry or entries