The company obtained 80% of the bills of the Japanese subsidiary a few years ago. At that time, the Japanese subsidiary had identifiable assets, the denomination was equivalent to the value of value, and there was no functional popularity of the Japanese subsidiary of consolidated goodwill. New Taiwan dollars, and accounts in Japanese yen, and its annual financial statements must be converted into New Taiwan dollars. The company's inventory and relevant exchange rates are as follows: Inventory cost on January 1, X8 ￥5,400,000 X8, exchange rate on January 1, 0.25 X8, December 31, inventory cost ￥4,600,000 X8, December 31, exchange rate 0.22 X8 annual purchase ￥16,000,000 X8 annual average price 0.24 Japan uses the first-in first-out method to calculate the cost of goods sold. The inventory at the beginning of X8 was purchased on December 15, X7, and the exchange rate was 0.23 at that time. The inventory at the end of X8 was purchased on December 1, X8 at the exchange rate of 0.26 at that time, and the net realizable value of the inventory on December 31, X8 was JPY 4,800,000. Try to calculate the amount of inventory and cost of goods sold in the financial statements of the Japanese subsidiary X8 after conversion.

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