Assume$$Starbucks$($Parent$)$ uses the equity method for its pre$-$consolidation bookkeeping,$$and had$$an intercompany sale of inventory to a $100\%$ owned subsidiary$$that$$gave rise to $$87,000$in$$gross profit. $($Also assume the subsidiary still holds all inventory.$)$What is the$$equity$-$method entry$$Starbucks would make to$$defer the gross profit?$$

Dr$.$ Inventory $$87,000$; Cr$.$ Equity Income $$87,000$

Dr$.$ Cost of Goods Sold $$87,000$; Cr$.$ Sales $$87,000$

Dr$.$ Equity Investment $$87,000$; Cr$.$ Equity Income $$87,000$

Dr$.$ Equity Income $$87,000$; Cr$.$ Equity Investment $$87,000$