On 16 May 2019, Z Ltd sold equipment to its subsidiary N Ltd for $103000, this asset having a carrying amount at time of sale of $87000 The equipment was regarded by 2 Lid as a depreciable non-current asset, being depreciated at 10% p.a. on cost, whereas N Lid records the machinery as inventory. The asset was sold by N Lid before 30 June 2019. What is the consolidation adjustment entry in relation to the sale of this asset during the year ended 30 June 2019