Camille, Inc., sold $132,000 in inventory to Eckerle Company during 2020 for $220,000. Eckerle resold $94,000 of this merchandise in 2020 with the remainder to be disposed of during 2021. Assuming that Camille owns 27 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?