In preparing the consolidation worksheet for Pencil Corporation and its 60 percent-owned subsidiary, Stylus Company, the following consolidation entiles were proposed by Pendi's bookkeeper: To eliminate the unpaid balance for intercorporate inventory saless in 205. To eliminate unrealized inventory profits at December, 31,205 To ellitinate intercompany sales for 205 Pencil's bookkeeper tecenty graduated from Odidball University, and although the dollar amounts recorded ate correct he had sonve confusion in deteimining which accounts needed adjustment. All intercorporate sales in 205 were from Stylus to Pencil, and Stylus sells inventory at cost plins 40 percent of cost. Pencil uses the fully adjusted equity method in accounting for its ownerstilp in Stylus. Required: 0. What pecentage of the intercompany imventory frarsfer wox resold pipa to the end of 20553 Note: Do not round your intermedinte calculations. Round your final answer to nesrest whole persentoge