A parent sells $$30,000,000$ retail value of merchandise to its subsidiary during $2022.$ The subsidiary's beginning inventory for $2022$ contains $$1,000,000$ in merchandise purchased from the parent, including a markup of $$200,000.$ The subsidiary's ending inventory for $2022$ contains $$1,500,000$ in merchandise purchased from the parent. The markup included in the ending inventory balance is $$225,000.$ On the $2022$ consolidation working paper, eliminations $($I$)$:

a$.$ reduce ending inventory by $$200,000.$

b$.$ reduce beginning retained earnings by $$225,000.$

c$.$ reduce cost of goods sold by $$225,000.$

d$.$ increase the parent's investment account by $$200,000.$