Harry acquired an 80% holding in Style Limited on 1 April 2020 From 1 April 2020 to 31 December 2020 Style Limited sold goods to Harry for NS 4 3m at a mark up of 10% Harry's inventory at 31 December 2020 included N52 2m of such inventory The statement of profit or loss for each entity for the year to 31 December 2020 showed the following in respect of cost of sales Harry NS147m Style Limited NS 11.6m What is the cost of sales figure to be shown in the consolidated statement of profit or loss for the year to 31 December 2020