Intra-group sales

Extracts of statement of financial position of both entities as at 31 March 20X2 P S Current assets Inventory 13,900 10,400 Trade receivables 11,400 5,500 Bank 9,400 600 Current liabilities 9,500 5000 Pyramid sells goods to Square at cost plus 50%. Below is a summary of the recorded activities for the year ended 31 March 20X2 and balances as at 31 March 20X2: Parent Subsidiary $000 $000 Sales to Subsidiary 16,000 Purchases from Parent 14,500 Included in Parent’s receivables 4,400 Included in Subsidiary’s payables 1,700 On 26 March 20X2, Parent sold and despatched goods to Subsidiary, which Subsidiary did not record until they were received on 2 April 20X2. Subsidiary’s inventory was counted on 31 March 20X2 and does not include any goods purchased from Parent. On 27 March 20X2, Subsidiary remitted to Parent a cash payment which was not received by Parent until 4 April 20X2. This payment accounted for the remaining difference on the current accounts. What will be the entry for Bank in the consolidated statement of financial position? I calculated $2,700 for cash-in-transit, but it's wrong. Thanks in advance!