14. Company X owns 60% of the shares of Company Y, and on 1/9/2018 company X sold goods to subsidiary Y at a price of 65,000 $, and the cost of the goods sold to Company Y was 55,000$, and at the end of 2018 fiscal year, all the goods purchased from X sold to external parties at a price 60,000$. Both the parent and subsidiary use the periodic inventory system to prove the transactions related to the goods. The subsidiary company Y achieved net profit for the years 2018 and 2019 of 80,000 S and 100,000 $, respectively, and they did not announce any dividends. Based on the above information, solve questions 14-15. 14- what is the net share for parent company (X) in subsidiary (Y) profit at the end of 2018? (2 Points) 38,000 39,000 40,000 41,000