On January 1, 2014, Bigg Corporation sold equipment with a book value of $20.000 and a 10-year remaining useful life to its wholly-owned subsidiary, Little Corporation, for $30,000. Both Bigg and Little use the straight-line depreciation method. assuming no salvage value. On December 31, 2014, the separate company financial statements held the following balances associated with the equipment: Bigg Little Gain on sale of equipment $10,000 Depreciation expense Equipment Accumulated depreciation $3,000 30,000 3,000 A working paper entry to consolidate the financial statements of Bigg and Little on December 31, 2014 included a debit to accumulated depreciation for $1,000. credit to gain on sale of equipment for $10,000. debit to equipment for $10,000. O credit to depreciation expense for $3,000