Boo and Goose q.286 P&RK p. 86 i/co. sales

Hi

In the given question Boo (Parent) despatched goods to Goose (Subsidiary) on the last reporting date at an invoiced cost of $100 000. S received the goods two days after the reporting date and recorded the transaction then.
In the answer the consolidated Revenue and COS are both reduced by the i/co. sales. Why not only the Revenue?
I understand that the Revenue was recorded by the P only while the COS were not recorded by S in the passing year so these costs are not included in S’s COS… Please advise if I’m wrong?

Thanks,
Anna