Camille, Inc., sold $$145,000$ in inventory to Eckerle Company during $2020$ for $$250,000.$ Eckerle resold $$95,000$ of this merchandise in $2020$ with the remainder to be disposed of during $2021.$ Assuming that Camille owns $21$ percent of Eckerle and applies the equity method, what journal entry is recorded at the end of $2020$ to defer the intra$-$entity gross profit? $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Do not round intermediate calculations.$)$

Journal entry worksheet

$1$

Record the entry at the end of $2020$ to defer unrealized gross profit.

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[1,,,],[,,,],[,,,],[,,,],[,,,]]$