Xanadu Company, a 100% owned subsidiary of Richland Corporation, sells inventory to Robertson at a 30% profit on selling price. The following data are available pertaining to inter-company purchases by Robertson:

Inter-company sales			Unsold at year end (based on selling price)
2016:	$17,600		2016:	$3,200
2017:	$24,300		2017:	$5,700
2018:	$27,000		2018:	$4,800

Xanadus profit numbers were $113,000, $204,000 and $225,600 for 2016, 2017, and 2018, respectively. Richland received dividends from Xanadu of $21,000 for 2016 and 2017, and $25,000 for 2018.

1.

What would be the net debit or credit to cost of goods sold on the 2017 consolidation worksheet?

a. $24,300 credit

b. $23,550 credit

c. $25,050 credit

d. $ 750 debit