Problem - Division Corporation owns 85% of Regional operations Company. During 2005 division sells inventory costing $30,000 to regional for $40,000. Regional does not sell any of this inventory to unrelated parties before the end of 2005. During 2006 division sells inventory costing $50,000 to regional for $65,000. Also during 2006 regional sells all the inventory Purchased in 2005 and 2006 to unrelated entities. What is the adjustment to cost of goods sold in the 2006 worksheet elimination?