What is the correct journal entry

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Question - Following information is related to Parent and Sub Ltd. Subsidiary purchases machine for $10,000 on 1 July 2020

Depreciates asset at 10% per year

On 30 June 2021, it sold the machine to Parent for $80,000

The tax rate is 30%

Required - What is the correct journal entry to record above intra-group profit or loss at the year-end (30/06/2021) consolidated financial reports?

a. Dr Loss on sale $10,000 - Cr Machine $10,000

b. Dr Machine $10,000 - Cr Loss on sale $10,000

c. Dr Machine $80,000 - Cr Gain on sale $80,000

d. Dr Gain on sale $10,000 - Cr Machine $10,000

Reference no: EM133000713

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