A Subsidiary Sold Goods to Its Parent Company $$\begin{array} { | l | c | } \hline \text { DR Sales } & 15,000 \\\hline \text { CR Inventory } & 15,000 \\\hline\end{array}$$

A subsidiary sold goods to its parent company. At its year-end, the parent company still had some of the goods in inventory. Included in the value of these inventories is $15,000 of unrealized profits. What journal entry should be made to eliminate these unrealized profits?

A) $$\begin{array} { | l | c | } \hline \text { DR Sales } & 15,000 \\\hline \text { CR Inventory } & 15,000 \\\hline\end{array}$$
B) $$\begin{array} { | l | c | } \hline \text { DR Cost of sales } & 15,000 \\\hline \text { CR Inventory } & 15,000 \\\hline\end{array}$$
C) $$\begin{array} { | c | c | } \hline \text { DR Selling expenses } & 15,000 \\\hline \text { CR Inventory } & 15,000 \\\hline\end{array}$$
D) $$\begin{array} { | c | c | } \hline \text { DR Inventory } & 15,000 \\\hline \text { CR Sales } & 15,000 \\\hline\end{array}$$