Prycal company a 80% owned subsidiary of Interbuy corporation, sells inventory to Interbuy at a 25% profit on selling price. The following data are available pertaining to intra-entity purchases. Prycal was acquired on January 1,2012

Purchases by Interbuy $9000(year2012) $13,000(year2013) $16,000 (year 2014)

Ending inventory on Interbuys books 2,200(year 2012) 5,000(year 2013) 4,000(year 2014)

Assume the equity method is used. The following data are available pertaining to Prycal income and dividends

Prycals net income $80,000(year 2012) $95,000 (year 2013) $104,000(year 2014)

Dividends paid by Prycal $20,000(year 2012) $20,000(year 2013) $25,000(year 2014)

For consolidation purposes, what amount would be debited to cost of goods sold for the 2013 consolidation worksheet with regard to the unrealized gross profit of the 2013 intra-entity transfer of merchandise?