Wilson owned equipment with an estimated life of 10 years when the equipment was acquired for an original cost of $80,000. The equipment had a book value of $50,000 at January 1, 2020. On January 1, 2020, Wilson realized that the useful life of the equipment was longer than originally anticipated, at ten remaining years. On April 1, 2020 Simon Company, a 90% owned subsidiary of Wilson Company, bought the equipment from Wilson for $68,250 and for depreciation purposes used the estimated remaining life as of that date. The following data are available pertaining to Simon's income and dividends declared: 2020 2021 2022 Net income $ 100,000 $ 120,000 $ 130,000 Dividends declared 40,000 50,000 60,000 Compute the amortization of gain through a depreciation adjustment for 2020 for consolidation purposes.

Amortization of Gain on Transfer of Equipment = $19,500 Gain 9 years 9 months Remaining Useful Life = $2,000 per year 9 months of 2020 = $1,500 Depreciation Adjustment for 2020

My question is, where the $2,000 and $1500 came from???