Sasa Corporation sold equipment with a five-year remaining useful life and a book value of $25,000 to its parent company, Pingkan Corporation, which owns 80 percent in Sasa, for $30,000 on January 1, 2014. How can Pingkan and Subsidiary eliminate the unrealized gains from the transaction at December 31, 2016?

		Debit to gain on sale of equipment for $5,000
		Credit to equipment for $5,000
		Debit to Investment in Sasa for $2,000
		None of the above