Pitcher Corporation purchased $60$ percent of Softball Corporation's voting common stock on January $1,20$X$1.$ On January $1,20$X$5,$ Pitcher received $$291,000$ from Softball for a truck Pitcher had purchased on January $1,202,$ for $$341,000.$ The truck is expected to have a $10-$year useful life and no salvage value.

Both companies depreciate trucks on a straight$-$line basis.

a$.$ Prepare the worksheet consolidation entry or entries needed at December $31,205,$ to remove the effects of the intercompany sale.

b$.$ Prepare the worksheet consolidation entry or entries needed at December $31,20x6,$ to remove the effects of the intercompany sale.