Kline Corporation holds 90 percent ownership of Andrews Company. On July 1, 20X3, Kline sold equipment that it had purchased for $30,000 on January 1, 20X1, to Andrews for $28,000. The equipment's original six-year estimated total economic life remains unchanged. Both companies use straight-line depreciation. The equipment's residual value is considered negligible. Required a. Give the eliminating entry or entries in the consolidation worksheet prepared as of December 31, 20X3, to remove the effects of the intercompany sale. b. Give the eliminating entry or entries in the consolidation worksheet prepared as of December 31, 20X4, to remove the effects of the intercompany sale