INTERCOMPANY SALES AND ADJUSTMENTS

Hi,
Suppose a parent sells goods costing $56000 to subsidiary for $84000. Subsidiary still has goods worth of $36000 unsold at year end. Journal entries are as follows.

In the books of parent:

Cash/Receivables $84000
Sales $84000

Cost of Sales $56000
Inventory $56000

In the books of Subsidiary:

Purchases $84000
Cash/Payables $84000

Cash/Receivables xxx
Sales xxx

Cost of sales $48000 (84000-36000)
Inventory $48000

Now upon consolidation, debiting parents sales in full for $84000 makes sense but why would we credit subsidiary’s Cost of Sales with 84000 when cost of sales only contains $48000 and $36000 is in inventory?