4. During the current period, a subsidiary entity sold inventories to its parent entity at a profit of $9 000. The goods had originally cost the subsidiary $21 000. 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: (2 points) Cr Cost of sales $30 000 Cr Cost of sales $9.000 Cost of sales 521 000 Cr Cost of sales $12000