Pinacho Company acquired 100 percent of the stock of Sabastian Corp. on December 31, 2008. The stockholder's equity section of Sabastian's balance sheet had a book value of $1.200,000. Pinacho financed the acquisition by using $900,000 cash and giving a note payable for $380,000. Book value approximated fair value for all of Sabastian's assets and liabilities except for land which had a fair value $20,000 more than its book value, and for buildings which had a fair value $35.000 more than its book value and a remaining useful life of 10 years. Any remaining differential was related to goodwill. Pinacho has also an account payable to Sabastian in the amount of $30,000. In addition to the basic eliminating entry what additional eliminating entry must be prepared at December 31.2009