16. During the current period, a subsidiary entity sold inventories to its parent entity at a profit of $5 000. The goods had originally cost the subsidiary $15 000. At the end of the year all the inventories were still on hand. The adjustment entry to deal with this transaction on consolidation would include the following line item: cm (2 Points) Cr Inventories $5 000. Cr Inventories $20 000. Cr Inventories $ 10 000. Cr Inventories $15 000