Pitcher Corporation purchased 60 percent of Softball Corporation's voting common stock on January 1, 20X1. On January 1, 205, Pitcher received $216,000 from Soltball for a truck Pitcher had purchased on January 1,202, for $276,000. The truck is expected to have a 10-year useful life and no salvage value. Both companies depreciate trucks on a straight-line basis. Required: a. Prepare the worksheet consolidation entry or entries needed at December 31,205, to remove the effects of the intercompany sale Note: If no entry is required for a tronsoction/event, select "No journal entry required" in the first account field