The financial statements of Post Company and Stamp Company on December 31, Year 5, were as follows:

BALANCE SHEETS
Assets	Post				Stamp
Cash	$	50,000			$	10,000
Accounts receivable		250,000				100,000
Inventories		3,000,000				520,000
Equipment (net)		6,150,000				2,500,000
Buildings (net)		2,600,000				500,000
Investment in Stamp (at cost)		850,000
	$	12,900,000			$	3,630,000
Liabilities and Shareholders Equity
Current liabilities	$	300,000			$	170,000
Long-term liabilities		4,000,000				1,100,000
Common shares		3,000,000				500,000
Retained earnings		5,600,000				1,860,000
	$	12,900,000			$	3,630,000

STATEMENTS OF INCOME AND RETAINED EARNINGS
	Post				Stamp
Sales revenue	$	3,500,000			$	900,000
Other revenues		300,000				30,000
		3,800,000				930,000
Cost of goods sold		1,700,000				330,000
Selling and administrative expenses		300,000				100,000
Other expenses		200,000				150,000
Income tax expense		300,000				70,000
	$	2,500,000			$	650,000
Net income		1,300,000				280,000
Retained earnings, beginning balance	$	4,500,000			$	1,600,000
		5,800,000				18,800,000
Dividends declared		200,000				20,000
Retained earnings, ending balance	$	5,600,000			$	1,860,000

Additional Information

Post owns 70 percent of Stamp and carries its investment in Stamp on its books by the cost method.

During Year 4, Post sold Stamp $100,000 worth of merchandise, of which $60,000 was resold by Stamp in the year. During Year 5, Post had sales of $200,000 to Stamp, of which 40 percent was resold by Stamp. Intercompany sales are priced to provide Post with a gross profit of 30 percent of the sales price.

On December 31, Year 4, Post had in its inventories $150,000 of merchandise purchased from Stamp during Year 4. On December 31, Year 5, Post had in its ending inventories $100,000 of merchandise that had resulted from purchases of $350,000 from Stamp during Year 5. Intercompany sales are priced to provide Stamp with a gross profit of 60 percent of the sale price.

Both companies are taxed at 25 percent

Refer to Question 2. What is the total adjustment to consolidated cost of goods sold for intercompany sales for Year 5 and unrealized profits in ending inventory on December 31, Year 5?