Marty holds 75 percent of Clover's voting common shares. On January 1, 20X7, Marty Corporation sold to Clover Corporation equipment it had purchased for $180,000 and used for eight years. Marty recorded a gain of $14,000 on the sale. The equipment has a total useful life of 15 years and is depreciated on a straight-line basis. Which of the following is the consolidation entry to adjust depreciation expense and accumulated depreciation for the excess depreciation? Debit Depreciation Expense for \$2,000; Credit Accumulated Depreciation for $2,000 Debit Accumulated Depreciation for $12,000; Credit Depreciation Expense for $12,000 Debit Accumulated Depreciation for $2,000; Credit Depreciation Expense for $2,000 Debit Accumulated Depreciation for $10,000; Credit Depreciation Expense for $10,000