A Subsidiary Entity Sold Goods to Its Parent Entity for $100

Multiple Choice

A subsidiary entity sold goods to its parent entity for $100 000.The inventory originally cost the subsidiary $125 000.At reporting date,the parent still held all of the inventory.Which of the following adjustments must be included as part of the consolidation entry to eliminate this transaction?

A) Cr Inventory $100 000
B) Cr Inventory $125 000
C) Dr Inventory $25 000
D) Dr Inventory $225 000