Heron Co. owns 100% of Bronx Co. The following information pertains to shipments of merchandise from Heron Co. to Bronx Co. during Year20x1: Heron's cost of merchandise 160,000; intracompany billing $200,000; total sales for the year by Bronx Co. were $250,000; unsold merchandise at Bronx on December 31, Year 1, was $20,000. In the combined income statement of Heron and Bronx for the year ended December 31, 20x1, which amount of the above transactions should be included in sales?