Camille, Inc., sold $120,000 in inventory to Eckerle Company during 2023 for $200,000. Eckerle resold $85,000 of this merchandise in 2023 with the remainder to be disposed of during 2024. Assuming that Camille owns 30 percent of Eckerle and applies the equity method, what journal entry is recorded at the end of 2023 to defer the intraentity gross profit?