During the year ended on 30 June 2020, a subsidiary entity sold inventories to its parent entity for $16 000. The inventory had originally cost the subsidiary $3 000. The parent entity sold 50% of the inventory transferred from the subsidiary to an external party during the year. The company tax rate is 30%.

Required: What is the amount of adjustment required for the consolidated "Cost of Sales" at 30 June 2020 in relation to this intra-group transaction? Please provide a numerical value without a sign ($, + or -), punctuation, or space. Incorrectly formatted answers will not be awarded any marks.