Bing Corp. owns 81% of Cay Corp's common stock. During October, Cay sold merchandise to Bing for $100,000. At December 31, one-half of the merchandise remained in Bing's inventory. For the year, gross profit as a percentage of sales was 24% for Bing and 32% for Cay. Calculate the elimination adjustment to ending inventory on the consolidated balance sheet as of December 31. Use a negative sign to indicate a decrease; no sign to indicate an increase.