A parent company has a 70% interest in a subsidiary. Items in the statements of profit or loss and other comprehensive income of each company included the following:

These figures include sales from the subsidiary to the parent company of €100,000.
Requirement How much should be included in the consolidated statement of profit or loss and other comprehensive income in respect of the following:
1. Revenue?
2. Cost of sales?

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Parent Subsidiary Revenue 800,000 600,000 Cost of sales 480,000 350,000