Question is half solved please answer the missing amounts.

In preparing the consolidation worksheet for Pencil Corporation and its 60 percent-owned subsidiary, Stylus Company, the following consolidation entries were proposed by Pencil's bookkeeper: Credit Debit 85,000 85,000 15,000 Worksheet Entries Cash Accounts Payable To eliminate the unpaid balance for intercorporate inventory sales in 2005. Cost of Goods Sold Income from Stylus Company To eliminate unrealized inventory profits at December 31, 20X5. Income from Stylus Company Sales To eliminate intercompany sales for 20x5. 15,000 175,000 175,000 Pencil's bookkeeper recently graduated from Oddball University, and although the dollar amounts recorded are correct, he had some confusion in determining which accounts needed adjustment. All intercorporate sales in 2005 were from Stylus to Pencil, and Stylus sells inventory at cost plus 40 percent of cost. Pencil uses the fully adjusted equity method in accounting for its ownership in Stylus. Required: a. What percentage of the intercompany inventory transfer was resold prior to the end of 20X5? (Do not round your intermediate calculations. Round your final answer to nearest whole percentage.) Intercompany inventory 70% view transaction list Consolidation Worksheet Entries