On 01/01/20, Pauly sold a used piece of equipment to Shore in exchange for $278,000 cash. Pauly's original cost of the equipment was $565,000 and accumulated depreciation at 01/01/20 was $329,000. The remaining life of the equipment is 10 years, and Shore will use that same useful life. Both companies use the straight-line method of depreciation. REQUIRED: ANSWER THE FOLLOWING QUESTIONS RELATED TO THE REQUIRED YEAR-END CONSOLIDATION ENTRY: NOTE: BE SURE TO TYPE A SIMPLE NUMBER WITH NO COMMAS OR DOLLAR SIGNS. FOR EXAMPLE, TYPE 1000 INSTEAD OF $1,000. DEBIT TO'GAIN ON SALE' IN THE AMOUNT OF: A/ DEBIT TO 'EQUIPMENT IN THE AMOUNT OF: A CREDIT TO 'DEPRECIATION EXPENSE' IN THE AMOUNT OF: A CREDIT TO 'ACCUMULATED DEPRECIATION IN THE AMOUNT OF: A