Question 1420 pts (TCO A) Steven Inc. sold $219,000 in inventory to Thomas Co. during 20X0 for $300,000. Thomas resold $100,000 of this merchandise in 20X0 with the remainder to be disposed of during 20X1. Assume Steven owns 28% of Thomas and applies the equity method. Required: (1) Determine Steven's share of the unrealized gain at the end of 20X0. (2) Prepare the journal entry Steven should record at the end of 20X0 to defer the unrealized intra-entity inventory profit