David owns 30% of Smith and has a balance in its Investment account of $200,000 at January 1, 2022. In 2022, David sells inventory (cost of $80,000 ) to Smith for $100,000. At December 31,2022,$20,000 of this inventory remains unsold. What journal entry is David required to make. Dr. Equity Income 1,200 Cr. Investment. 1,200 Dr. Equity Income 4,000 Cr. Investment. 4,000 Dr. Investment. 4,000 Cr. Equity Income. 4,000 Dr. Investment 20,000 Cr. Equity Income. 20,000