Selected Information from the Separate and Consolidated Balance Sheets and Income

Multiple Choice

Selected information from the separate and consolidated balance sheets and income statements of Pare, Inc. and its subsidiary, Shel Co., as of December 31, 20X5, and for the year then ended is as follows:
Additional information:
During 20X5, Pare sold goods to Shel at the same markup on cost that Pare uses for all sales.
-At December 31,20X5,what was the amount of Shel's payable to Pare for intercompany sales?

A) $12,000
B) $6,000
C) $58,000
D) $64,000