On Jаnuаry 1, 2024, Musicаl Cоrp. sоld equipment tо Martin Inc. (a wholly-owned subsidiary) for $168 in cash. The equipment originally cost $140 and recorded $42 of accumulated depreciation when transferred. On that date, the equipment had a five-year remaining life with no salvage value. Depreciation expense was calculated using the straight-line method. Prepare Consolidation Entry TA and Consolidation Entry ED for 2024. Entry TA Gain on Sale of Equipment [Gain] Equipment [Equip] Accumulated Depreciation [ACCU] Entry ED Accumulated Depreciation [ACCU2] Depreciation Expense [Depr]