A subsidiary sold goods to its parent company. At its year-end, the parent company still had some of the goods in inventory. Included in the value of these inventories is $15,000 of unrealized profits. What entry should be made to eliminate these unrealized profits? 15,000 15,000 DR Sales CR Inventory DR Cost of sales CR Inventory DR Selling expenses CR Inventory 15,000 15,000 15,000 15,000 DR Inventory CR Sales |15,000 15,000