Blue Plc Sold Inventory Items (With a Cost of £90

Multiple Choice

Blue Plc sold inventory items (with a cost of £90 000) to its subsidiary Maroon Plc for £120 000.Half of the inventory items were sold by Maroon Plc to external parties before the financial year end.Ignoring taxes,which of the following statements is correct with respect to this transaction only?

A) Consolidated sales will decrease by £60 000.
B) Consolidated sales will decrease by £100 000.
C) Consolidated profit will decrease by £15 000.
D) Consolidated profit will decrease by £20 000.