On December 31, 2014, Pinne Corporation sold equipment with a three-year remaining useful life and a book value of $21,000 to its 70%-owned subsidiary, Sull Company, for a price of $27,000. Pinne bought the equipment four years ago for $49,000. The salvage value is zero. Straight-line depreciation is used by both companies. An elimination entry at December 31, 2014 for the intercompany sale will include a

		credit of $6,000 to Equipment.
		credit of $6,000 to Accumulated Depreciation.
		credit of $6,000 to Gain on Sale of Equipment.
		credit of $6,000 to Depreciation Expense.