1a) Write the journal entry that is always needed when there is an sale of inventory between parent and subsidiary companies.

1b) Very briefly describe how you obtain the amount of the entry?

2a) Write the journal entry that is related to the ENDING inventory from an intercompany sale of inventory between parent and subsidiary. 

2b) Very briefly describe how you obtain the amount of the entry.

3a) Write the journal entry that is related to the BEGINNING inventory from a prior year's intercompany sale of inventory between related parties.