e. Stallward, Inc.’s sales principally are engineering services billed at cost plus 50%. During 2017, Away Company is billed for $40,000, of which $16,500 is treated as a deferred charge at December...

e. Stallward, Inc.’s sales principally are engineering services billed at cost plus 50%. During 2017, Away Company is billed for $40,000, of which $16,500 is treated as a deferred charge at December 31, 2017.

f. During the year, parent company sales to the subsidiary total $60,000, of which $10,000 remains in the inventory of Stallward, Inc., at December 31, 2017.