When the parent applies the equity method and routinely transfers inventory downstream, which of the following consolidation entries are sometimes needed to bring the Investment In Subsidiary account to a zero balance?

Which of the following consolidation entries has the net effect of increasing the current period's consolidation net income.

() for the equity in subsidiary earnings recognized by the parent. (&"G) for intra-entity gross profits in beginning inventory. (G) for intra-entity gross profits in ending inventory. (D) for the parent's share of subsidiary dividends declared.