Problem 2 Partial adjusted trial balances for Parent Corporation and its 85%-owned sub for the year ended December 31, 2019 are as follows Parent Corporation Subsidiary Corporation Sales Cost of Sales Operating Expenses Common Stock Retained Earnings Equipment, net $ 3,500,000 2,320,000 612,000 500,000 1,800,000 750,000 $ 1,830,000 1.125,000 340,000 300,000 900,000 375,000 On 7/1/18 Sub sold to Parent, equipment that had a book value of $ 86,000 for $ 122,000. The equipment had a remaining life of six years. On July 1, 2019 Sub sold to Parent equipment with a book value of $95,000 for $151,000. The equipment had a remaining life of 7 years. REQUIRED: . Minority Interest in net income for 2019. Minority Interest as of December 31, 2019 (Balance Sheet). Consolidated amount for Equipment, net of accumulated depreciation as of December 31, 2019