6. A subsidiary sold inventories to its parent in year 1 at a before-tax profit of $45,000. At balance sheet date, the parent had not sold the inventories to an external party. The company tax rate is 30%. The year 1 consolidation worksheet will contain which of the following adjustment entries for inventories?

Select one:

Cr Inventories $31 500

Cr Inventories $45 000

Dr Inventories $45 000

Dr Inventories $31 500