Consolidate statement of financial position

Hi

Just a quick question to clarify one point.
If in the consolidated financial statement P sold good to S and it is not specify that S and the question does not specify that the goods hasn’t been paid, should I deduct the amount from receivable and payable or not.

In the question that I am working on is given:

During the year P sold goods to S for 30,000 making a gross profit margin on the sale of 30%.One third of this goods still included in the inventories of S.

In the consolidated financial statement the total of receivable and payable are not deducted of 30000. Is it correct?

My understanding was that if there is an intra sale between two company the amount of sale has to be deducted from receivable and payable

Thanks

Gabbi