Planner Corporation owns $60$ percent of Schedule Company's voting shares. During $20$X$3,$ Planner produced $31,000$ computer desks at a cost of $$90$ each and sold $16,000$ of them to Schedule for $$102$ each. Schedule sold $10,000$ of the desks to unaffiliated companies for $$138$ each prior to December $31,203,$ and sold the remainder in early $204$ for $$148$ each. Both companies use perpetual inventory systems.

Required:

a$.$ What amounts of cost of goods sold did Planner and Schedule record in $203?$

$\backslash$table$[[,\backslash$table$[[$Cost of Goods$],[$Sold$]]],[$Planner Corporation,$$,1,440,000$