A subsidiary sold a quantity of inventory to its parent entity at the price of $53,000 in the current year. The original cost of the inventory to the subsidiary was $41,000. At the end of the year, 80% 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: A. Cr Inventory $53,000 B. Cr Inventory $9,600 C. Cr Inventory $12,000 D. Cr Inventory $41,000