Preparing the [I] consolidation entries for sale of depreciable assets-Equity method years. The parent uses the equity method to account for its Equity Investment. a. Compute the annual pre-consolidation depreciation expense for the subsidiary (postintercompany sale) and the parent (pre-intercompany sale). Subsidiary - depreciation \$ d. Prepare the required [I] consolidation entry in 2019 (assumng the subsidiary is still holding the equipment). \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{3}{|c|}{ Description } & Debit & \multirow[t]{2}{*}{ Credit } \\ \hline [lgain] & Equipment & & 22,000 & \\ \hline & Equity investment & & 25,800 & 0 \\ \hline & Accumulated depreciation & & 0 & 47,800 \\ \hline [ldep] & Accumulated depreciation & & 8,600 & 0 \\ \hline & Depreciation expense & & 0 & 8,600 \\ \hline \end{tabular}