Company Big owns 80% of Company Small. Their separate statements of profit or loss for the financial year ended on 31 December 2021 are as follows:

	Big (€)	Small (€)
Sales revenue	800,000	500,000
Cost of sales	560,000	300,000
Gross profit	240,000	200,000

During the year 2021 Co Big sold goods to Co small for €150,000. These goods had cost Co Big €120,000.

What amounts are reported on the consolidated statement of profit or loss for the year ended 31 December 2021 for the group if all the goods were still in the inventory of Small Co at the year-end:

Sales revenue	["1,180,000", "1,040,000", "1,300,000", "1,150,000"]
Cost of sales	["740,000", "710,000", "860,000", "688,000"]
Gross profit	["470,000", "440,000", "352,000", "410,000"]