During the current period, a subsidiary entity sold inventories to its parent entity at a profit of $3 000. The goods had originally cost the subsidiary $15 000. All the inventories were still on hand at the end of the year. The consolidation adjustment entry would include the following line item:

a) CR inventories $15000

b) CR inventories $12000

c) CR inventories $9000

d) CR inventories $3000