Mars owns 100% of Jupiter. Before consolidation, Mars reports sales of 25,000,000 and COGS of 12,500,000. Jupiter reports sales of $50,000,000 and COGS of $40,500,000 During the current year, Mars sells inventory for $6,000,000 (at 20% above cost) to Jupiter. At year-end, Jupiter has half of this inventory remaining. 

What is the consolidated sales number for the year? 

What is the consolidated COGS number for the year?

 Is there an adjustment to consolidated inventory at year-end, and if so, how much? 

Will, there be any adjustments on the parent's stand-alone books related to this transaction, and if so, how much?