H CO acquired an 80% holding in S Limited. on 1st April 2021. From 1st April 20X6 to 31st December 2021 S sold goods worth N$ 4.3m at cost plus 10% to H. H's inventory at 31st December 2021 included N$ 2.2m of such inventory. The statements of profit or loss for each company for year to 31st December 2021 showed the following in respect of cost of sales: H CO N$ 14.7m S CO N$ 11.6m Show the cost of sales figure in the consolidated statement of profit or loss for year to 31 December 2021. a. N$ 20 200 000 b. N$ 19 300 000 C. N$ 19 100 000 d. N$ 18 900 000 4:46 pm