I am working problem P5-35 in chapter 5, in Advanced financial accounting 11th edition. The problem is on page 237. My question is relating to requirement C of the question. For the consolidation worksheet I thought we have to make a accumulated depreciation elimination entry. In other examples I have worked I have done that, and in this example I thought we would but for some reason they didn't. I thought we would have to make a debit to accumulated depreciation for 71,250 and credit building and equipment for 71,250.