diary of Pride ompany merchandise transactions is below (in thousands) orded by Pacific Brands on merchandise sales to Sonar in 20175. onar's books, purchased from Pacific Brands, January 1, 2017.-.. S%250/ Brands. Pride routinely sells merchandise to Sonar at a 20% markup on cost 350,000 nar's books, purchased from Pacific Brands, December 31, 201 . . 16,625 paper eliminating entries 31, 2017 related to these intercompany transactions at December 0/1.1) = 209