Passo Corporation acquired a 70% interest in Saun Corporation in 2009 at a time when Saun's book values and fair values were equal. In 2012, Saun sold land to Passo for $82,000 that cost $72,000. The land remained in Passo's possession until 2014 when Passo sold it outside the combined entity for $102,000. After the books were closed in 2014, it was discovered that Passo had not considered the unrealized gain from its intercompany purchase of land in preparing the consolidated financial statements. The only entry on Passo's books was a debit to Land and a credit to Cash in 2012 for $82,000, and in 2014, a debit to Cash for $102,000 and credits to Land for $82,000 and Gain on sale of land for $20,000. Before the discovery of the error, the consolidated financial statements disclosed the following amounts: Required: 1. Prepare elimination/adjusting entries relating to the land on the consolidated working papers for December 31, 2012, December 31, 2013 and December 31, 2014