Large Company owns 30% of Small Company's common stock which gives it the ability to apply significant influence and thus uses the equity method of accounting for its investment.During 2020 Large sold inventory costing $120,000 to Small for $200,000.Also during 2020 Small resold $85,000 of this inventory to third parties.What journal entry would Large make at the end of 2020 to defer the intra-entity gross profit?