Pamela acquired 80% of Sandy on 1 June 2021. Sales from Sandy to Pamela throughout the year ended 30 September 2021 were consistently 1 million per month. Sandy made a mark-up on cost of 25% on these sales. At 30 September 2021 Pamela was holding 2 million inventory that had been supplied by Sandy in the post-acquisition period. Complete the statements below: The unrealised profit adjustment will increase the cost of sales in the consolidated statement of profit or loss of Pamela by Blank 1 The unrealised profit will decrease the profit attributable to the non-controlling interest for the year ended 30 September 2021 by Blank 2