On December 31,2023 , P Company sold machinery to its wholly-owned subsidiary, S Company, for $150,000. P Co. had purchased the machinery several years earlier for $200,000. On this current date (12/31/23), the Accumulated Depreciation - Machinery account had a balance of $100,000. The estimated remaining service life of the machinery was five years. (Straight-line depreciation with no salvage value is assumed). In the consolidation worksheet at this date, what is the appropriate worksheet entry? (HINT: Think of the actual journal entry recorded by PCo. and the journal entry recorded by SCo.)