Pauly Corporation owns 70% of Shore Company's outstanding common stock. On 01/01/20, Pauly sold a used piece of equipment to Shore in exchange for $271,000 cash. Pauly's original cost of the equipment was $837,000 and accumulated depreciation at 01/01/20 was $635,000. The remaining life of the equipment is 10 years, and Shore will use that same useful life. Both companies use the straight-line method of depreciation. REQUIRED: ANSWER THE FOLLOWING QUESTIONS RELATED TO THE REQUIRED YEAR-END CONSOLIDATION ENTRY: NOTE: BE SURE TO TYPE A SIMPLE NUMBER WITH NO COMMAS OR DOLLAR SIGNS. FOR EXAMPLE, TYPE 1000 INSTEAD OF $1,000