Following are two Tl consolidation entries prepared by Khalid in an upstream transfer when (a) the subsidiary is wholly owned and (b) the subsidiary is partially owned (80%). The goods are transferred at cost in the amount of $200,000. (a)-TI (subsidiary is wholly owned) Sales Cost of Goods Sold 200,000 200,000 (b)-TI (subsidiary 80% owned) Sales Cost of Goods Sold 160,000 160,000 Required: Give your comments on the