please explain as well

On January 1, 2022, Parent company sold to Subsidiary company for $47,000 a parcel of land that had cost the Parent $50,000. On March 2, 2026, Subsidiary company sold the land to an outside company for $54,000. Working paper eliminating entries for the year ended December 31,2023 would include a. a credit of $3,000 to Land. b. a credit of $3,000 to Retained Earnings. c. a debit of $7,000 to Land. d. a credit of $3,000 to Investment in Subsidiary. On January 1, 2022, a 70\%-owned Subsidiary company sold to its Parent company for $183,000 a parcel of land that had cost the Subsidiary $172,000. On March 2, 2025, Parent company sold the land to an outside company for $200,000. How are Parent's 2025 equity in net income of Subsidiary and 2025 noncontrolling interest in net income affected by the intercompany sale of land