During the current fiscal year. A Ltd sold a batch of inventories with original cost of $200,000 to its subsidiary B Ltd for $300,000. All of these inventories were sold to external parties by the fiscal year end. Which of the following statements is incorrect regarding the consolidation adjustments required for this transaction? O a. Sales of $300,000 need to be eliminated. O b. We need to eliminate $300,000 cost of goods sold. OC. From the group perspective, the cost of good sold amounts to $200,000. Od. There is no unrealised profit to be eliminated (or the unrealized profit is zero). O e. We do not know the sales price to external parties, so we do not know how much sales revenue needs to be eliminated