During the Year Ended 30 June 20X7 a Subsidiary Entity

During the year ended 30 June 20X7 a subsidiary entity sold inventory to its parent entity at a profit of $8 000.The goods had originally cost the subsidiary $20 000.At the end of 30 June 20X7 all the inventory was still on hand.Ignoring tax effects,the adjustment entry to deal with this transaction on consolidation during the year ended 30 June 20X8 would include the following line item:

A) DR Cost of sales $8 000
B) CR Cost of sales $8 000
C) DR Cost of sales $20 000
D) CR Cost of sales $20 000.