On January 1, year 2, Near purchases 100% of the stock of Far in a transaction that was properly accounted for as a business combination. Items 1 through 3 below represent transactions between Near and Far during year 2. 1. On January 3, year 2, Near sold equipment with an original cost of $30,000 and a carrying value of $15,000 to Far for $36,000. The equipment had a remaining life of three years and was depreciated using the straight-line method by both companies. 2. During year 2, Near sold merchandise to Far for $60,000, which included a profit of $20,000. At December 31, year 2, half of this merchandise remained in Fars inventory. 3. On December 31, year 2, Near paid $91,000 to purchase $100,000 of the outstanding bonds issued by Far. The bonds mature on December 31, year 6, and were originally issued at par ($100,000). The bonds pay interest annually on December 31 of each year, and the interest was paid to the prior investor immediately before Nears purchase of the bonds. Calculate the amounts that will appear on the Consolidated Financial Statement. 1. Equipment Cost 2. Depreciation cost. 3. Inventory and Profit treatment. 4. Bond Value, Amortization and Interest **Please Provide Detail Explnation**