2017
Sales Rp 15,000
Cost of sales Rp 15,000
(Eliminasi penjualan barang dagangan)
2018
Investment in Sun Rp 5,000
Cost of sales Rp 5,000
(Eliminasi laba yang direalisasi)
2019
Investment in Sun Rp 11,250
Accumulated Depreciation Rp 3,750
Equipment Rp 15,000
(Eliminasi keuntungan penjualan peralatan)