On January 1,2014,Bigg Corporation Sold Equipment with a Book Value

On January 1,2014,Bigg Corporation sold equipment with a book value of $20,000 and a 10-year remaining useful life to its wholly-owned subsidiary,Little Corporation,for $30,000.Both Bigg and Little use the straight-line depreciation method,assuming no salvage value.On December 31,2014,the separate company financial statements held the following balances associated with the equipment:
A working paper entry to consolidate the financial statements of Bigg and Little on December 31,2014 included a

A) debit to equipment for $10,000.
B) credit to gain on sale of equipment for $10,000.
C) debit to accumulated depreciation for $1,000.
D) credit to depreciation expense for $3,000.