Pullman Corporation Has a Subsidiary, Sunset Company Pullman Sells Merchandise to Sunset at a Markup of 20

Pullman Corporation has a subsidiary, Sunset Company. Intercompany sales for 2020 and related inventory balances are as follows:
$$\begin{array} { | l | r | r | } \hline & { \text { Pullman } } & { \text { Sunset } } \\\hline \begin{array} { l } \text { Beginning inventory acquired from affiliate, reported } \\\text { on buyer's books }\end{array} & \$ 30,000 & \$ 18,000 \\\hline \begin{array} { l } \text { Ending inventory acquired from affiliate, reported on } \\\text { buyer's books }\end{array} & 27,600 & 19,200 \\\hline \text { Intercompany sales to affiliate } & 500,000 & 400,000 \\\hline\end{array}$$ Pullman sells merchandise to Sunset at a markup of 20% on cost. Sunset sells merchandise to Pullman at a markup of 25% on cost.
Required
Prepare the consolidation eliminating entries (I) required to consolidate the trial balances of Pullman and Sunset.