Pickles Corporation purchased 70% of Salad Industries' common stock on January 2, 2019. On January 1, 2020, Salad sold equipment to Pickles that had a net book value of $80,000 and an original cost of $120,000 for $100,000. On January 1, 2020, Pickles sold a building to Salad that had a net book value of $1,000,000 and an original cost of $1,250,000 for $1,500,000. The equipment had a remaining useful life of 8 years, and the building had a remaining useful life of 20 years. Neither asset had salvage value. Both companies use straight-line depreciation.

Selected account balances are shown below for Pickles and Salad for the year ended December 31, 2020:

Pickles Salad

Sales $1,400,000 $1,380,000

Cost of Goods Sold 900,000 500,000

Other Expenses 300,000 150,000

Building - net 2,800,000 1,425,000

Equipment - net 1,580,000 935,000

Required:

3. Prepare consolidation working paper entry to eliminate Income from subsidiary-parent share. No dividends were declared or paid.

(please i want consildation working paper)