Inter company sales of $400 have occurred in Attila group at a mark up on cost of 25%. At the year end 1/4 of these goods had been sold on. Attila has an 80% interest in Hun. 1. Calculate the PURP. II. Show the accounting treatment if the parent company is the seller. III. Show the accounting treatment if the subsidiary company is the seller. IV. Do parts I - III if the goods had been sold at a margin of 30%.