Specialist Research Corporation holds 60% of Generic Research Corporation's common stock. On January 1, 20X1, Specialist purcha nonaffiliate for $50,000. On December 31, 20X1, Specialist sold the equipment to Generic for $48,000. Assume that the equipment and that both companies use straight-line depreciation. Which of the following is Specialist's journal entry to record the depreciation Generic during 20X1