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26.19 Six Co owns 80% of the equity share capital of Seven Co. At 31 December 20X4, the trade receivables and trade payables of the two companies were as follows:
Six Co Seven Co
Trade receivables $64,000 $39,000
Trade payables $37,000 $48,000
These figures include $30,000 that is owed by Seven Co to Six Co for the purchase of goods, for which Six Co has not yet paid. These goods were sold by Six Co for a profit of $15,000 and 50% of them were still held as inventory by Seven Co at 31 December 20X4.
What should be the amounts for trade receivables and trade payables in the consolidated statement of financial position as at 31 December 20X4?
A Trade receivables $73,000, Trade payables $55,000
B Trade receivables $88,000, Trade payables $70,000
C Trade receivables $95,000, Trade payables $77 ,000
D Trade receivables $103,000, Trade payables $85 ,000
答案：A
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