Please answer the following 2 questions. Thank you very much for your assistance.

Akron holds 100 percent of the outstanding shares of Yelton. On January 1, 2020, Akron transferred equipment to Yelton for $ 270,000. The equipment had cost $ 400,000 originally but had a $180,000 book value and six- year remaining life at the date of transfer. Depreciation expense is computed according to the straight- line method with no salvage value. What is the adjustment to the depreciation expense during preparation of 2020 consolidated financial statements? Decrease of $15,000. Decrease of $45,000. OOOO Increase of $45.000. Increase of $15,000. 2 points Use the same information in Question 8. The net adjustments to compute 2020 consolidated net income would be: Decrease of $15,000. Decrease of $75,000 OOOO Increase of $75,000. Increase of $ 15,000