Pumpkin has held 90% of the equity share capital of Squash for many years. Cost of sales for each entity for the year ended 31 December 2013 was as follows: $ Pumpkin 100,000 Squash 80,000 During the year, Squash sold goods costing $5,000 to Pumpkin for $8,000. At the year end, all these goods remained in inventory. 16) What figure should be shown as cost of sales in the consolidated statement of profit or loss of the Pumpkin group for the year ended 31 December 2013 $ A 172,000 B 175,000 C 180,000 D 183,000 (b) If Squash's profit for the year was $16,000, what is the profit attributable to the NCI