Pauline acquired 100 of Sam in outstanding common stock on January 1, 2020, for $900.000. On that date the fair value of Samnes and entw 500,000 more than the book value. No buildings and equipment were brought of during 2020. Information concerning San's buildings and equipment on anary 1 2020 and December 31, 2020 is as follows January 1, 2020 December 31, 2020 Buildings & Equipment acquisition cost) $500.000 $500,000 Less: Accumulated Depreciation (100.000) (120.000 Book Value of buildings and Equipment $400.000 $380,000 For the Accumulated Depreciation Consolidation Entry related to the buildings and equipment, Accumulated Depreciation is debited and Buildings & Equipment is credited for $180,000 $120,000 $160,000 $100,000