During the current period, a subsidiary entity sold inventories to a parent entity for $$41000.$ The inventories

had previously cost the subsidiary entity $$27000.$ By reporting date the parent entity had sold $10\%$ of

inventories to a party outside the group. The company tax rate is $30\%.$ The adjustment entry in the

consolidation worksheet at reporting date is:

Note: Enter your answers correct to the nearest dollar.

Answer: