On 1/1/21, X acquires 60% of Y. On 1/1/22, Y sold X equipment for $45,000. Y originally purchsed the equipment for $60,000 and the equipment had a net book value of $30,000 on 1/1/22. The equipment has a useful life of 8 years. Both companies use straight line depreciation with no residual value. Prepare the consolidation entries for 2022