PUP adjustments

Hello,

I have the First intuition materials in order to prepare for Financial Reporting exam. Below are two examples for calculating PUP adjustments: (1) to include this adjustments in SFP and (2) to include this adjustments in SPL.

I don’t understand why in first example the intra-group sales are eliminated from revenues, while in the second example the intra group sales are not eliminated in trade receivables and trade payables.
Notice that in both examples it is not mentioned how much goods exist at year end (I think that 100% are in stock at year end and no sale are made to third parties).

Eaxmple 1)

Pargiter Co held 80% of the voting shares of Sexton Co and 30% of the voting shares of Adder Co throughout the year ended 30 September 20X4. The revenue of the three companies for that year was as follows:

P 140, S 70, A 60
During the year, Pargiter Co made sales of $20,000 to Sexton Co. Pargiter Co had marked these up by 25% on cost.
Assuming that Pargiter Co controls Sexton Co and can exercise significant influence over Adder Co, what amount of revenue should be included in the consolidated statement of profit or loss for the year ended 30 September 20X4?

Answer: 190.000 (140,000 + 70,000 – 20,000)

Example 2)

At 30 September 20X6, Saracen Co’s inventory included goods bought from Paladin Co (at cost
to Saracen Co) of $2.6 million. Paladin Co had marked up these goods by 30% on cost.

Answer:
Dr Retained earnings (2,600 × 30/130) 600
Cr Inventory 600

Please help me with a response as soon as possible, as the exam will be in this week.

Thank you a lot.