1. Surabaya Corporation (Sub Corp) is an 80 percent-owned subsidiary of Indonesia Corporation (Ina Corp), acquired several years ago. In 2021, the Income statement information of Ina Corp and its 60 percent-owned subsidiary, Sub Corp, is as follows (in million IDR): + Sales Cost of sales Gross Profit Operating expenses Sub Corp's net income Ina Corp's net income Ina Corp 1800 800 1000 500 500 Sub Corp. 700 500 200 100 100 0 Intercompany sales for 2021 are upstream (from Sub Corp to Ina Corp) with a total of IDR 200 million. Ina Corp's December 31, 2020, and December 31, 2021, inventories contain unrealized profits of IDR 10 million and IDR 20 million, respectively. a. Compute consolidated sales, cost of sales, and total consolidated net income for 2021. b. Compute noncontrolling interest share for 2021