Ron Ltd held 90% of the ordinary voting shares of Harry Ltd. The following is an extract from their statement of financial position as at31 December 20x4: Ron Ltd () 540,000 Harry Ltd () 250,000 Inventory You ascertain that included in the inventory of Harry Ltd were items purchased from Ron Ltd for 100,000. Ron Ltd prices its product at cost plus 25%. What is the correct figure to appear in the consolidated statement of financial position as inventory? A. 790,000 B. 770,000 C. 765,000 D. 772,000