On January 1, 2022, Maria, Inc. acquired 70% of the voting shares of Sandro, Inc. In 2022, Mara bought Sandro's inventory on credit for $300,000. The accounts will be paid during the first week of January 2023. The cost of the inventory on Sandro's books was 250,000. Required: Be sure to show all work to receive full credit. Prepare the necessary consolidation entry to eliminate any amounts and accounts related to the inventory transaction between Maria and Sandro assuming that as of 12/31/22 Maria had 100% unsold inventory