14. Bond Company sells inventory to its subsidiary, Esquivel Company, at a profit during 2020. If Bond uses the equity method to account for its equity investment in Esquivel, which of the following would be credited in the consolidated worksheet for 2021? a. Sales b. Cost of goods sold c. Inventory d. Equity investment 5:37 PM 15. Bond Company sells inventory to its subsidiary. Esquivel Company, at a profit during 2020. If Bond uses the equity method to account for its investment in Esquivel, which of the following choices would be a debit entry in the consolidated worksheet for 2021? a. Sales b. Cost of goods sold c. Inventory d. Equity investment