I. u (a) Ieeeap sells inventory to Polar at a markup equal to 25% of cost. Intraeniityr iransfers were $130,D[ in 21311 and $165,0UD in EDIE. [If this inventory, $39,3DU of the 2011 transfers were retained and then sold by Polar in 21312, while 9655,1343!) of the 24312 transfers were held until 21313. (b) Polar sold a building to Ioeeap on January 1, 231D for $112,D{l, although the book value of this asset was only $?{l,{l on that date. The building had a fiveyear remaining useful life and was to be depreciated using the straightline method with no salvage value. (c) Ioecap sold land to Polar on January 1, 211139 for $133301], although the book value of this asset was only $EE,DDD on that date. Polar employs this land in its overall operaiions. REQUIRED