There were also sales to the related companies and other parties due to the fact that the Company were required to send samples to test the product quality and sales of scraps. However the sales transactions were deemed as other income which was only recorded in #411xxx Sale to inter company, #420001 Sales - Mics and #490100 Renevue from O/S sale of Scrap. Therefore, we did not include the sales transaction into the population for control testing.