QUESTION 2 (25 POINTS) PT Pasar has owned 70% of PT Swalayan for the past ten years, and at the time of purchase, the book value of Swalayan's assets and liabilities equaled the fair value. The cost of the 70% investment was equal to 70% of the book value of Swalayan's net assets. Presented below are several figures reported for PT Pasar and PT Swalayan as of December 31, 2019. PT Pasar PT Swalayan Inventory Rp120,000,000 Rp60,000,000 Sales 200,000,000 140,000,000 Cost of Goods Sold 130,000,000 80,000,000 Expenses 40,000,000 30,000,000 In 2018, Swalayan sold inventory to Pasar which had cost Rp40,000,000 for Rp60,000,000. Twenty- five percent (25%) of this inventory remained on hand at December 31, 2018, but was sold in 2019. In 2019, Swalayan sold inventory to Pasar which had cost Rp30,000,000 for Rp45,000,000. Forty percent (40%) of this inventory remained unsold at December 31, 2019. Required: Calculate following balances that appear in the consolidated statements of Pasar and subsidiary at the end of December 2019: a. Sales b. Cost of goods sold c. Expenses d. Noncontrolling interest share e. Inventory