Camille, Incorporated, sold $$138,000$ in inventory to Eckerle Company during $2023$ for $$230,000.$ Eckerle resold $$117,000$ of this merchandise in $2023$ with the remainder to be disposed of during $2024.$

Required:

Assuming that Camille owns $29$ percent of Eckerle and applies the equity method, what journal entry is recorded at the end of $2023$ to defer the intra$-$entity gross profit?

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Do not round intermediate calculations.