PT Play has 90% ownership in PT Station. On January 2, 20X1, PT Play sold its equipment to PT Station for IDR 90 million. The cost for the equipment at PT Play is Rp. 180 million and has been depreciated with the accumulated depreciation balance as of January 2, 20X1, amounting to Rp. 60 million. The remaining usefulness of the equipment from 2 January 20X1 is 3 years. PT Play and PT Station use the straight-line depreciation method. PT Play uses the equity method to record investment in PT Station.

Requested:

Prepare an elimination entry at the end of 20X1 and 20X2, regarding transactions between companies for fixed assets. (10%)