Problem: Prompt Company acquired 70% of Slow Corporation on 1/2018. Fair Values of Slow's assets and liabilities approximated book values on that date. Prompt uses the initial value method to account for its investment in Slow. On 1/2019, Prompt bought equipment from Slow for $60,000 that had originally cost Slow $120,000 and had $90,000 of Accumulated depreciation at the time. The equipment had a five-year remaining life and was being depreciated using the straight line method. You are preparing the worksheet for the 2020 fiscal year. a. Was this equipment Sale Upstream or downstream?