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 2018 consolidation worksheet entry with regard to the unrecognized intra-entity gross profit remaining in ending inventory with respect to the 2017 intra-entity transfer of merchandise?

A) $ 240.
B) $ 300.
C) $2,000.
D) $1,600.
E) $ 270.