27. Oscar Co is a wholly owned subsidiary of Gio Co. In their individuat statements of financial position Oscar Co reports inventory of $320000 and Gio Co reports inventory of $98000. Sales by Oscar Co to Gio Co were involced at $90 o00 during the your which inctuded a profit in Oscar Co of 25% on cost. Two thirds of this inventory still remained at the year end. What amount should appear as inventory in the consolldated statement of financial position at the year end