Is this correct?

Sam Inc. is a 90% owned subsidiary of Paul Corp. Paul sold land to Sam for $100,000 that originally cost Paul $50,000. Paul uses the fully adjusted equity method. What consolidation entry is required in the year the land is sold to Sam? 01 Drinve Dr Investment in Sam 45,000 Cr Gain on sale of land 45,000 Dr Gain on sale of land 45,000 Cr Land 45,000 Dr Investment in Sam 50,000 Cr Land 50,000 Dr Gain on sale of land 50,000 Cr Land 50,000