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    Transfer the land

    We are nonproft organization (parents). We transferred (or sold) 8 parcels of land to our subsidiary A in the amount of $240,000 in November 30, 2006. The Subsidiary A paid loan fees, interest and closing costs etc. in the amount of 235,000. The parents received the cash $5,000. The total land cost for parent is $230,000.

    How can I prepare the journal entries for the parents?

    Thank you in advance for your help.
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