Disposal of Non-current assets acquired from Subsidiary

An asset acquired from Subsidiary, having a carrying amount of $2000 but having a fair value of $3000 at acquisition date (at 1 Jan 20X1). The remaining life for the acquired asset is 2 years. On 30 June 20X1, the asset was sold for $2600.
I would like to know how exactly should I record this transaction in Consolidated Statement of Financial Position and Consolidated Statement of Profit and Loss.
How will this transaction appear in Consolidated Financial Statements?