Pen Corporation owned equipment with an original cost of $84,000. On January 1, 2021, Pen sold the equipment to Sen Company (a 90%-owned subsidiary) for a price of $75,600. At the time of the intercompany sale, the equipment had been depreciated for $17,500. The equipment has a remaining useful life of 7 years and is straight-line depreciated. On January 1, 2023, Sen sold the equipment to an outside company for $61,200. (i) Prepare the working paper eliminating entries I-1, 1-2 and I-3 regarding the equipment for the year ended December 31, 2021. (ii) Prepare the working paper eliminating entry I-1 regarding the equipment for the year ended December 31, 2022. (iii) Prepare the working paper eliminating entry regarding the equipment for the year ended December 31, 2023.