Petronet owns 60% of Sahara, acquired on January 1, 2012. On June 30, 2012, Sahara sold land to Peronet for $2,000,000. Sahara had carried the land on its books at $800,000. This is the only intercompany transaction. Petronet sold the land to an outside party on January 1, 2014 for $3,000,000. Make the consolidated eliminating entries for the intercompany land sales for each year, 2012, 2013, 2014.