Help Save & Exit Sul Check my Dunn Corporation owns 100 percent of Grey Corporation's common stock. On January 2, 2017 Dunn sold to Grey $49,500 of machinery with a carrying amount of $39,000. Grey is depreciating the acquired machinery over a five-year remaining life by the straight-ine method. The net adjustments to compute 2017 and 2018 consolidated net income would be an increase (decrease) of Multiple Choice 2017 (10,500) 2018 2017 2018 $ (10,500) $2,100 2017 $(8,400) 2018 $2,100 2018 2017 S(8,400)