A Ltd acquired a 70% shareholding interest in B Ltd in 20x1. B Ltd acquired a 60% shareholding interest in C Ltd in 20x2. For the year ended 31 December 20x8, A Ltd, B Ltd and C Ltd each had sales of $100,000. The "Sales" to be reported in A Ltd's consolidated statement of profit or loss and other comprehensive income for the year ended 31 December 20x8 should be: $230,000. $300,000. $170,000. $200,000. None of the listed choices.