Use the Following Information to Answer the Question(s)below

Use the following information to answer the question(s) below.
On December 31,2011,Pinne Corporation sold equipment with a three-year remaining useful life and a book value of $21,000 to its 70%-owned subsidiary,Sull Company,for a price of $27,000.Pinne bought the equipment four years ago for $49,000.The salvage value is zero.Straight-line depreciation is used by both companies.
-An elimination entry at December 31,2011 for the intercompany sale will include a

A) credit of $6,000 to Depreciation Expense.
B) credit of $6,000 to Accumulated Depreciation.
C) credit of $6,000 to Equipment.
D) credit of $6,000 to Gain on Sale of Equipment.