Par Inc. owns 70% of Sent Inc.'s voting shares. Sent purchased land for $60,000 and then sold it to Par on June 10, 2019, for $90,000. Which of the following statements are TRUE regarding the worksheet consolidation entries needed on December 31, 2019 and 2020 to remove the effects of the intercompany sale of land? The December 31, 2019, worksheet consolidation entry includes a debit to Gain on Sale of Land of $30,000. The December 31, 2019, worksheet consolidation entry includes a credit Land of $30,000 The December 31, 2020, worksheet consolidation entry includes a debit to Investment in Sent of $21,000. The December 31, 2020, worksheet consolidation entry includes a debit to Land of $9.000. The December 31, 2020, worksheet consolidation entry includes a credit to Gain on Sale of Land of $30,000