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Playoff Corporation holds 90 percent ownership of Series Company. On July 1,203, Playoff sold equipment that it had purchased $51,000 on January 1,201, to Series for $47,000. The equipment's original six-year estimated total economic life remains unchange Both companies use straight-line depreciation. The equipment's residual value is considered negligible. Required: a. Prepare the consolidation entry or entries in the consolidation worksheet prepared as of December 31,203, to remove the effec of the intercompany sale. (If no entry is required for a transaction/event, select "No journal entry required" in the first account fie Round your answers to nearest dollar.) Consolidation Worksheet Entries Record the entry to eliminate the gain on the equipment and to correct the asset's basis. Note: Enter debits before credits. $51,000 on January 1,201, to Series for $47,000. The equipment's original six-year estimated total economic life remains unchanged Both companies use straight-line depreciation. The equipment's residual value is considered negligible. Required: a. Prepare the consolidation entry or entries in the consolidation worksheet prepared as of December 31,203, to remove the effects of the intercompany sale. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field Round your answers to nearest dollar.) Consolidation Worksheet Entries 2. Prepare the consolidation entry or entries in the consolidation worksheet prepared as of December 31,204, to remove the effects of the intercompany sale. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your answers to nearest dollar.) Consolidation Worksheet Entries Record the entry to eliminate the gain on the equipment and to correct the asset's basis. Note: Enter debits before credits. b. Prepare the consolidation entry or entries in the consolidation worksheet prepared as of December 31,204, to remove the effects of the intercompany sale. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your answers to nearest dollar.) Consolidation Worksheet Entries Record the entry to adjust Accumulated Depreciation. Note: Enter debits before credits