During 2018, Edwards Co sold inventory to its parent company, Forsyth Corp. Forsyth Corp. still owns the entire amount of inventory purchased at the end of 2018. First: Why should the gross profit from the sale be deferred when preparing the consolidated financial statements at the end of 2018? Second: How much sales should you cancel if you know that the parent company owns 90% of the subsidiary, while the purchase value was 200,000 dinars from Edwards stock in 2018. The conversion profit was equal to 30% of the sales price? Third: How do stock transfers in the upstream concept differ from the downstream concept, and what is their impact on consolidation at the end of the year ?