Company X owns 80% of the shares of Company Y, and on 15/10/2019 the subsidiary sold goods to the Parent at a price of $ 80,000, and on 31/12/2019 it was found that 20% of the goods are still with the Parent. The goods appeared in the consolidated budget for the year 2019 as follows:

Account	Parent	Subsidiary	Debit	Credit	Consolidation
Inventory	300000	100000	8000		408000

What is the cost of the goods on the subsidiary that were sold to the Parent company on 10/15/2019?