19.	A parent owns 80% of its subsidiary and sells merchandise to its subsidiary at a 25% markup on cost. The subsidiary's ending inventory includes $825,000 purchased from the parent. The subsidiary's beginning inventory includes $750,000 purchased from the parent. What is the effect of the above on the parent's equity in net income of the subsidiary for the current year?
	A)	$15,000 decrease
	B)	$12,000 increase
	C)	$12,000 decrease
	D)	No effect