Top Company holds 90 percent of Bottom Company's common stock. In the current year. Top reports sales of S852.000 and cost of goods sold of S639.000. For this same period. Bottom has sales of S417.000 and cost of goods sold of $312, 750. During the current year. Bottom sold merchandise to Top for $131,000. The parent still possesses 40 percent of this inventory at the current year-end. Bottom had established the transfer price based on its normal gross profit rate. What are the consolidated sales and cost of goods sold? S1.096.300 and $964, 850. $1, 138,000 and S873.150. $1, 138,000 and S833.850. $1, 138,000 and S838.220