Exercise 3 (10 Points): X AG owns 80% of the share capital of Z AG. The inventories of Z AG on 31.12.2020 include goods bought from P AG for 15,000. These goods had cost P AG 10,000. a) Explain how these goods should be dealt with in the consolidated statement of financial position at 31.12.2020 b) Explain how the treatment would differ if the goods had been sold by Z AG to P AG. c) Provide at least two examples from possible transactions between group companies that give rise to unrealized profits.