ABC has a 75% owned subsidiary DEF. During the year ABC sold inventory to DEF for an invoiced price of N$ 800 000. DEF have since sold 75% of that inventory on to third parties. The sale was at a mark-up of 25% on cost to ABC. d= DEF is the only subsidiary of ABC. What is the adjustment to inventory that would be included in the consolidated statement of financial position of ABC at the year end resulting from this sale?