on january 1, 2017, a subsidiary sold equipment to its parent for $520,000. the subsidiary's original cost was $200,000 and as of january 1, 2017, $20,000 in depreciation had been recorded on the subsidiary's books. at the date of sale, the equipment had a 10-year remaining life, straight-line. it is now december 31, 2021 (5 years since the sale), and the parent still holds the equipment. in the consolidation eliminating entries for 2021, depreciation expense is reduced by