Ariel owns 70% of Sabastian. During 2019, Sabastian sold 1000, units of Inventory to Ariel for $70 each. The units cost $50 to produce. A 12/31/2019 inventory count indicated the 300 units remained in Ariels inventory. Sabastian reported a $50,000 net income in 2019 and $70,000 in 2020. Which of the following worksheet entries should Ariel make to consolidate trial balances on 12/31/2019 in response to the internal sale?

Sales. $21,000

...COGS. $15,000

...Inventory. $6,000

Sales. $70,000

...COGS 50,000

...Inventory $20,000

Inventory 20,000

COGS 50,000

...Sales 70,000