Pamela Corporation owns a 75% interest in Surf Corporation acquired years ago. Surfregularly sells merchandise to its parent for a 25% GP During 2011 Surfs merchandise sales to Pamela totaled $450,000. During 2012 Surf's merchandise sales to Pamela totaled $400,000. Pamela's December 31, 2011 inventory included $100,000 acquired from Surf. Pamela's December 31, 2012 inventory included $160,000 acquired from Surf. Below write the entry to eliminate the intercompany sale for 2012. Below write the 2012 entry to recognize the unrealized gross profit from 2011. Below write the 2012 entry to defer the unrealized gross profit from 2012