, Port Company owns 80% of the common stock of Sameh Company. Port sells merchandise to Sameh at 20% above cost. During 2014 and 2015, intercompany sales amounted to O.R 1,080,000 and O.R 1,200,000 respectively. At the end of 2014, Sameh had one-fifth of the goods purchased that year from Port in its ending inventory. Sameh's 2015 ending inventory contained one-fourth of that year's purchases from Port. There were no intercompany sales prior to 2014 Port reported net income from its own operations of o.R 720,00 in 2014 and O.R 760,000 in 2015, sameh reported net income of O.R 400,000 in 2014 and O.R 450,000 in 2015. Neither company declared dividends in either year. Instructions: Prepare in general journal form all entries necessary on the consolidated statements workpapers to eliminate the effects of the intercompany sales for 2015. ..(8 marks A. .6 marks) B. Calculate controlling interest in consolidated net income for 2015