Parent buys building on January 1, 2019 for $1,000,000 and has a useful life of 10 years. Straight line depreciation is used. On January 1, 2019, parent sells building to 90% owned subsidiary for $1,300,000. Subsidiary also uses a remaining useful life of 10 years. At December 31, 2019, prepare consolidation worksheet entries TA (Transfer of asset) and ED for ("extra depreciation"). Show account names and amounts (use whatever lines necessary)