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B- P owns a 90% interest in S acquired at book value equal to fair value at the beginning of 2019. In 2019, Intercompany sales were $50,000 and cost of inventory items sold intercompany was $40,000. 50% of this inventory remained on hand at December 31, 2019, but was sold in 2020. In 2020, Intercompany sales were $80,000 and cost of inventory items sold intercompany was $50,000. Unrealized profit at year-end 2020 was $10,000. Presented below are several figures reported for the parent company and its subsidiary; Separate incomes 2020 P S Sales $550,000 $350,000 Cost of Sales (300,000) (200,000) Expenses (140,000) (90,000) Separate incomes $110,000 $ 60,000 Required: 1- Calculate the following balances at December 31, 2020 (Show computations) assuming its an upstream sale. A. Consolidated Sales B. Consolidated Cost of goods sold C. Consolidated Expenses D. Consolidated Net Income E. Non-controlling interest share of S's net income F. Controlling interest share of consolidated net income