Tiberand, Inc., sold $150,000 in inventory to Schilling Company during 2008 for $225,000. Schilling resold $105,000 of this merchandise in 2008 with the remainder to be disposed of during 2009. Assuming that Tiberand owns 25 percent of Schilling and applies the equity method, what journal entry is recorded at the end of 2009 to defer the unrealized gross profit?