Strickland Company sells inventory to its parent, Carter Company, at a profit during 2022. One-third of the inventory is sold by Carter in 2022. In the consolidation worksheet for 2022, which of the following choices would be a credit entry to eliminate unrealized intra-entity gross profit with regard to the 2022 intra-entity sales?

		A. Inventory.
		B. Cost of goods sold.
		C. Sales
		D. Investment in Strickland Company.