연결회계 모르는문제 질문있습니다!

<p style="text-align: left;"></p><div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/8Ms/83ae7407454b32ed9477b65cc3e0d73187f00093" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/8Ms/83ae7407454b32ed9477b65cc3e0d73187f00093" data-origin-width="1920" data-origin-height="2560"></div><div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/8Ms/6217af1ca3f28825c417891e67d9adb689ed264d" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/8Ms/6217af1ca3f28825c417891e67d9adb689ed264d" data-origin-width="1920" data-origin-height="2560"></div><div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/8Ms/a4a5a214cc5f9a039217f491e4414f4b9dfbc1ac" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/8Ms/a4a5a214cc5f9a039217f491e4414f4b9dfbc1ac" data-origin-width="1920" data-origin-height="2560"></div><div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/8Ms/d69ff304c006dd677a90240d0723540157f680a7" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/8Ms/d69ff304c006dd677a90240d0723540157f680a7" data-origin-width="1920" data-origin-height="2560"></div><p style="text-align: left;">물음1 상품이 헷갈리는데<br>저는 240,000+90,000+14,000-11,200-3,000=329,800 으로 계산했는데 취득일 과소평가 14천원 더하고, 판매된만큼 실현 11.2천원빼주고 내부거래 취득일 회계처리 <br>매출15천원 / 매출원가 12천원<br> / 상품 3천원<br>이라서 3천원도 마저 빼는식으로 생각했는데<br><br>어디서 오류가 있던걸까요..?<br>도와주세요ㅠ</p>