Tally, Inc., sold $200,000 in inventory to Merna Company during 2015 for $250,000. Merna resold $175,000 of this merchandise in 2015 with the remainder to be disposed of during 2016. Assuming that Tally owns 40 percent of Merna and applies the equity method, what journal entry is recorded at the end of 2015 to defer the unrealized gross profit?