What Would Be the Journal Entry to Eliminate Any Unrealized

What would be the journal entry to eliminate any unrealized profits from the consolidated financial statements during the year?

A)
$$\begin{array} { | l | l | l | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Cost of Goods Sold } & \$ 1,400 & \\\hline \text { Inventory } & & \$ 1,400 \\\hline\end{array}$$
B)
$$\begin{array} { | l | l | l | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Sales } & \$ 15,000 & \\\hline \text { Cost of Goods Sold } & & \$ 15,000 \\\hline\end{array}$$
C)
$$\begin{array} { | l | l | l | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Sales } & \$ 15,000 & \\\hline \text { Cost of Goods Sold } & & \$ 12,000 \\\hline \text { Inentory } & & \$ 3,000 \\\hline\end{array}$$