Given the above information at acquisition date and in Question $2,$ Akron also sells inventory

to Doone as follows:

At December $31,2015,$ Doone owes Akron $$19,000$ for inventory acquired during the period.

Doone sold Akron a building on January $2,2014.$ It had cost Doone $$100,000$ but had $$90,000$

in accumulated depreciation at the time of this transfer. The price was $$25,000$ in cash. At that

time, the building had a $5-$year remaining life. Prepare the necessary consolidation entries related

to intra$-$entity sale of building for year $2014$ and year $2015$