Gargiulo Company, a 90% owned subsidiary of Posito Corporation, sells inventory to Posito at a 25% profit on selling price. The following data are available pertaining to intra-entity purchases. Gargiulo was acquired on January 1, 2010. 
Assume the equity method is used. The following data are available pertaining to Gargiulo's income and dividends. 
For consolidation purposes, what amount would be debited to cost of goods sold for the 2012 consolidation worksheet with regard to the unrealized gross profit of the 2012 intra-entity transfer of merchandise?
Definitions:
Capillary Refill
A test to assess blood circulation, where pressure is applied to a fingernail or toenail and the time is measured for color to return, indicating the efficiency of blood flow.
Bradycardia
A medical condition characterized by an abnormally slow heart rate, typically fewer than 60 beats per minute in adults.
Acute Diarrhea
A sudden onset of frequent, watery bowel movements that can lead to dehydration, often caused by infection, food intolerance, or medications.
Celiac Disease
An autoimmune disorder where ingestion of gluten leads to damage in the small intestine, causing digestive issues and nutrient malabsorption.
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