Top Company holds 90 percent of Bottom Company's common stock. In the current year, Top reports sales of $830,000 and cost of goods sold of $622,500. For this same period, Bottom has sales of $357,000 and cost of goods sold of $249,900. During the current year, Bottom sold merchandise to Top for $188,000. The parent still possesses 35 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? Multiple Choice $999,000 and $704,140. $999,000 and $750,200. $999,000 and $706,330. $963,300 and $892.140