A parent entity sold some inventory to its subsidiary for $55,000 in the current year. The goods had originally cost the parent $40,000. At the end of the year, all of the inventory was still on hand. The perpetual inventory system is used. For the current year, the consolidation entry to eliminate this transaction will include which of the following line items? Select one: Cr Cost of sales $40,000 Cr Cost of sales $15,000 Cr Cost of sales $95,000 Cr Cost of sales $58,000