Parent Ltd owns all the share capital of Subsidiary Ltd. On 23 September 2018, Subsidiary Ltd sold inventory which cost $8 000 to Parent Ltd for $63 000. All of this inventory was sold to external parties during the year ending on 30 June 2019. The tax rate is 30%. Required What is the amount of adjustment required for the consolidated 'cost of goods sold' when preparing the consolidated financial statements at 30 June 2019? (Please enter a numerical value without any sign ($. + or -) or space.)