Pop Company holds 70% of Son Company stock. Pop has sold inventory to Son Company as follows: \begin{tabular}{|c|c|c|c|} \hline & & PercentofSold \\ \hline Year & Cost to & SalesPriceto & InventoryHeldatYearend \\ \hline 2018 & $203,000 & $355,000 & 30% \\ \hline 2019 & $208,000 & $312,000 & 40% \\ \hline 2020 & $120,000 & $150,000 & 25% \\ \hline 2021 & $150,000 & $250,000 & 20% \\ \hline \end{tabular} The following balances were included in the individual financial statements of each company for the year ended 12/31/2021: a. What will be reported as consolidated sales in the year 2021? b. What will be reported as consolidated inventory at 12/31/2021 ? c. What will be reported as consolidated cost of goods sold for 2021 ? d. Were the intra-entity sales of inventory items upstream or downstream