A subsidiary entity sold goods to its parent entity for $100000. The inventories originally cost the subsidiary $125000.At reporting date, the parent still held all of the inventories. Which of the following adjustments must be included as part of the consolidation entry to eliminate this transaction?

At reporting date, the parent still held all of the inventories. Which of the following adjustments must be included as part of the consolidation entry to eliminate this transaction?

a. Cr Inventory $100000

b. Cr Inventory $125000

c. Dr Inventory $25000

d. Dr Inventory $225000