Tiberend, Inc., sold $150,000 in inventory to Schilling Company during 2012 for $225,000. Schilling resold $105,000 of this merchandise in 2012 with the remainder to be disposed of during 2013. Assuming that Tiberend owns 25 percent of Schilling and applies the equity method, what journal entry is recorded at the end of 2012 to defer the unrealized gross profit