Can someone explain this?

Avery Company owns 75% of the common stock of Myers, Inc. In the current year, Avery reports sales of $17,500,000 and cost of goods sold of $9,750,000. For the same period, Myers has sales of $210,000 and cost of goods sold of $180,000. During the year. Avery sold merchandise to Myers for $70,000 at a price based on the normal markup. At the end of the year. Myers still possesses 30 percent of this inventory. What would sales be reported at on the Consolidated Income Statement for the current year? Selected Answer: Answers b. $17,689,000 a. $17,640,000 b. $17,689,000 c. $17,710,000 d. $21,000