Under what conditions is Entry G required?

Entry G is always required to eliminate the effects of intra$-$entity transferred inventory.

Whenever all of the intra$-$entity transferred inventory has been sold outside the combined affiliate by the end of the year.

Whenever some intra$-$entity transferred inventory was left over at the end of the prior year.

Whenever some intra$-$entity transferred inventory remains within the consolidated entity at the end of the year.