On January 1, 2021, Seema an affiliated company sold land that cost $360,000 to its parent, Prime Company at a transfer price of $600,000. On August 18, 2030, Prime sold the land to outside parties for $690,000 cash. Prepare consolidated entries necessary, (LEAVE EMPTY LINE BETWEEN ENTRIES). (3 Marks) a-at the end of the year of the intra-entity transfer 2021. b-in 2022 and subsequent years. c-the sale of the land to outsiders in 2030