Plant Company holds 70% of Seed Company stock. Plant has sold inventory to Seed Company as follows: Year 2017 2018 2019 2020 Sales Cost to Price to Plant Seed $203,000 $355,000 $208,000 $312,000 $120,000 $150,000 $150,000 $250,000 Percent of Sold Inventory Held at Year end 30% 40% 25% 20% The following balances were included in the individual financial statements of each company for the year ended 12/31/2020: Sales Cost of goods sold Merch, inventory Plant Seed $ 6,500,000 3,700,000 $ 3,470,000 2,200,000 $ 590,000 350,000 a. What will be reported as consolidated sales in the year 2020? b. What will be reported as consolidated inventory at 12/31/2020? c. What will be reported as consolidated cost of goods sold for 2020? d. Were the intra-entity sales of inventory items upstream or downstream