1. During 2012, Parent sold inventory originally costing 60,000 to its 100% Sub for 75,000. Sub sold all but 10,000 of the inventory purchased from Parent for 70,000 to external entities. What is the unrealized gross profit?

2.During 2012, Parent sold inventory originally costing 60,000 to its 100% Sub for 75,000. Sub sold all but 10,000 of the inventory purchased from Parent for 70,000 to external entities. What is the gross profit percent?

3.During 2012, Parent sold inventory originally costing 60,000 to its 100% Sub for 75,000. Sub sold all but 10,000 of the inventory purchased from Parent for 70,000 to external entities. What is the cost of goods sold for the inventory sold to external entities?

The answers are 2000, 20%, 52000, can you help me with the steps in detail?