Since acquisition, Pokua Co has sold goods to Opoku Co and Akosua Co totalling GHS 39 million and 29 million respectively. Opoku Co. and Akosua Co. had one quarter of these goods in inventory at 31 December 20X8. During the year, Pokua Co also sold goods to Abena Co held in inventory at 31 December 20X8. All of these goods had a mark-up on cost of 30%. How do i treat this?