BN.Com Company owns 80 percent of the common stock of Nook_Tablet Inc. In the current year, BN.Com reports sales of $5,000,000 and cost of goods sold of $3,500,000. For the same period, Nook_Tablet has sales of $500,000 and cost of goods sold of $400,000. During the year, Nook_Tablet sold merchandise to BN.Com for $40,000 at a price based on the normal markup. At the end of the year, BN.Com still possesses 20 percent of this inventory. Prepare the consolidation entry to defer the unrealized gain.