Weisman Company, a 100% owned subsidiary of Martindale Corporation, sells inventory to Martindale at a 20% profit on selling price. The following data are available pertaining to inter-company purchases by Martindale:

Inter-company sales			Unsold at year end (based on selling price)
2020:	$18,000		2020:	$4,000
2021:	$19,400		2021:	$6,000
2022:	$21,500		2022:	$8,000

Weismans profit numbers were $125,000, $142,000 and $265,000 for 2020, 2021, and 2022, respectively. Martindale received dividends from Weisman of $25,000 for 2020 and 2021, and $30,000 for 2022. Assume Weisman uses the equity method to account for its investment in Martindale. What would be the net debit or credit to cost of goods sold on the 2021 consolidation worksheet?

The correct answer is 19,000, how to get that? No more information.