Jersey Corporation acquired 100 percent of Lime Company on January 1, 20X7, for $201,000. The trial balances for the two companies on December 31, 20X7, included the following amounts:

	Jersey Corporation					Lime Company
Item	Debit		Credit			Debit		Credit
Cash	$	82,000				$	32,000
Accounts Receivable		68,000					73,000
Inventory		174,000					119,000
Land		80,000					27,000
Buildings and Equipment		491,000					153,000
Investment in Lime Co. Stock		254,000
Cost of Goods Sold		491,000					252,000
Depreciation Expense		22,000					12,000
Other Expenses		69,000					69,000
Dividends Declared		56,000					22,000
Accumulated Depreciation			$	146,000				$	60,000
Accounts Payable				67,000					21,000
Mortgages Payable				198,000					121,000
Common Stock				281,000					47,000
Retained Earnings				327,000					99,000
Sales				693,000					411,000
Income from Subsidiary				75,000
	$	1,787,000	$	1,787,000		$	759,000	$	759,000

Additional Information

1.	On January 1, 20X7, Lime reported net assets with a book value of $146,000. A total of $22,000 of the acquisition price is applied to goodwill, which was not impaired in 20X7.

2.	Limes depreciable assets had an estimated economic life of 11 years on the date of combination. The difference between fair value and book value of tangible assets is related entirely to buildings and equipment.

3.	Jersey used the equity-method in accounting for its investment in Lime.

4.	Detailed analysis of receivables and payables showed that Lime owed Jersey $16,000 on December 31, 20X7. Question: Record the optional accumulated depreciation consolidation entry. Accumulated Depreciation ?? Buildings and equipment ??