Parent buys building (10 year useful life ) on January 1, 2019 for $1,000,000. Straight line depreciation is used. On the same day, parent sells building to 90% owned subsidiary for $1,200,000. Subsidiary years. What is the appropriate worksheet entry for "excess depreciation" that must be prepared at December 31, 2019? Dr. Depreciation Expense $20,000. Cr. Accumulated Depreciation $20,000 O A. Dr. Accumulated Depreciation $120,000. Cr. Depreciation Expense $120,000 OB. Dr. Depreciation Expense $120,000. Cr. Accumulated Depreciation $120,000 OC. Dr. Accumulated Depreciation $20,000 Cr. Depreciation Expense $20,000 OD