Intra-group transactions: (Question)

SoFP of Prime and South Ltd as at 31 Dec 2017

P ltd S ltd
Current Account with S Ltd 90

Current account with Prime ltd 50

Prime ltd acquired 75% of the issued share capital of South Ltd on 1 Jan 2017 for total consideration of $200,000.

Difference in the current accounts is due to the following:
On 29 December 2017, Prime sold and despatched goods to South at $30,000. Prime had recorded the transactions accordingly in its books but S had not received as at year end.

On 31 December 2017, South paid $10,000 to Prime but this was not received by the year end.
I couldn’t balance my statement and
My question here is: There isn’t an unrealised profit here.
1. Should the $30,000 be removed from the group inventory account and the retained profit? Since we need to eliminate any goods sold between group companies at cost.
2. When trying the question, I didn’t account for the 10,000 because it has not been received by P at year end. I am questioning whether I should because since it’s paid by S, it means there is a transaction from S to P and this should be eliminated?

Thank you in advance for the help.