For Consolidation Purposes, What Amount Would Be Debited to January

Multiple Choice

For consolidation purposes, what amount would be debited to January 1 retained earnings for the 2019 consolidation worksheet entry with regard to the unrecognized intra-entity gross profit remaining in ending inventory with respect to the 2018 intra-entity transfer of merchandise?

A) $3,000.
B) $2,400.
C) $1,000.
D) $ 800.
E) $ 900.