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2. Park Corporation owns 90 percent of Strap Company's voting shares. Daring 2013, Park prodsced 20 13 computer desks at a cost of $110 each and sold 15 desks on credit to Strap for $150 each Strap sold of the desks to unaffiliated companies for $180 each prior to December 31, 2013, and sold the remainder in earby 2014 for $175 each. Both companies use perpetual inventory systems. At December 31, 2013 Strap still owed Park for 30 percent of the 2013 purchases (12 Points) a. What amount of cost of goods sold must be reported in the consolidated income statement for 2013 mount of ending inventory must be reported in the consolidated balance shoot at the end of 2013 b. Prepare all consolidat the consolidation elimination entries for 2013