On January $1,2023,$ Juniper Inc. paid $$50,000$ to purchase $2,500$ of the $10,000$ outstanding common shares of Pine Ltd$.$ at a cost of $$20$ per share $($a $25\%$ interest in Pine$).$ On that date selected balance sheet information for Pine Ltd$.$ included:

Account Book

Value Fair

Value Difference

Current assets $$40,000$ $$40,000$ $$0$

Depreciable capital assets, net of

accumulated depreciation $$80,000$ $$144,000$ $$64,000$

Total $$120,000$ $$184,000$ $$64,000$

Liabilities $$50,000$ $$50,000$

Common shares $$10,000$ $$10,000$

Retained earnings $$60,000??$

Total $$120,000$

As of the date of Juniper's investment, Pine's depreciable assets had a remaining useful life of ten years.

Pine's net income for $2023$ was $$40,000.$ During the year Pine paid cash dividends of $$0\mathrm{.}25$ per sharinee to each common shareholder.

During the year, Juniper sold to inventory with a selling price of $$10,000$ and a cost of $$8,000.$ The inventory had not been resold by Pine by year$-$end.

Juniper uses the equity method to account for its investment in Pine.

At the end of $2023,$ what journal entry should Juniper make to adjust for unrealized profit on the intercompany sale of inventory?