Sajeda Company acquired 90% of Tamara Company. On January 1, 2020 in exchange for cash. The book value of Tamara's individual assets and liabilities approximated their acquisition-date fair values. On the date of acquisition, Tamara reported the following:

Cash $ 350,000 Current Liabilities $ 120,000

Inventory 100,000

Plant Assets (net) 320,000 Common Stock 100,000

Property 500,000 Retained Earnings 1,050,000

Total Assets $1,270,000 Total Liab & Equity $ 1,270,000

During the year, Tamara Inc. reported $310,000 in net income and declared $15,000 in dividends. Sajeda Company reported $520,000 in net income and declared $25,000 in dividends. Sajeda accounts for their investment using the equity method.

What is the basic elimination entry Sajeda would use in the consolidation worksheet on December 31, 2020?