Problem 4 The following information relates to land sales between Peanut Butter Inc. and its subsidiary Sandwich Co. In 2018, Peanut Butter sold land (Property A) to Sandwich at a gain of $10,000. Sandwich still holds the land at the end of 2020. In 2019, Sandwich sold land (Property B) at a gain of $6,000 to Peanut Butter. Peanut Butter sold the land at a gain of $9.000 in 2020. In 2019, Sandwich sold land (Property C) to Peanut Butter at a loss of $18,000. The Peanut Butter still holds the land at the end of 2020. In 2020, Peanut Butter sold land (Property D) to Sandwich at a gain of $4,000. Sandwich sold the land in 2020, recording a gain of $7.500. Required Prepare the eliminating entries (1) for the 2020 consolidation working paper for the above intercompany transactions. ANS