i need a help to find equity investment and accumulated depreciation in "d "

Assume that on January 1, 2016, a parent sells to its wholly owned subsidiary, for a sale price of $162,000, equipment that originally cost $184,000. The parent originally purchased the equipment on January 1, 2012, and depreciated the equipment assuming a 10-year useful life (straight-line with no salvage value). The subsidiary has adopted the parent's depreciation policy and depreciates the equipment over the remaining useful life of 6 years. The parent uses the equity method to account for its Equity Investment. a. Compute the annual pre-consolidation depreciation expense for the subsidiary (postintercompany sale) and the parent (pre-intercompany sale). Subsidiary - depreciation $ 27,000 Parent - depreciation $ 18,400 b. Compute the pre-consolidation Gain on Sale recognized by the parent during 2016. $ 51,600 c. Prepare the required ] consolidation entry in 2016 (assume a full year of depreciation). Description Debit Credit [lgain] Equipment 22,000 0 Gain on sale 51,600 OV Accumulated depreciation 0 73,600 [ldep] Accumulated depreciation 8,600 O V Depreciation expense OV 8,600 d. Prepare the required consolidation entry in 2019 (assuming the subsidiary is still holding the equipment). Description Debi Credit [Igain] Equipment 22,000 OV Equity investment 86,000 x Accumulated depreciation OV 108,000 x [ldep] Accumulated depreciation 8,600 Depreciation expense 8,600