Partial trial balance data for Profile Corporation, Shadow Company, and the consolidated entity at December 31, 20X7, are as follows:

Additional Information

1. Profile Corporation acquired 60 percent ownership of Shadow Company on January 1, 20X4, for $106,200. Shadow reported net assets of $150,000 at that date, and the fair value of the noncontrolling interest was estimated to be $70,800. The full amount of the differential at acquisition is assigned to copyrights that are being amortized over a six-year life.

2. On August 13, 20X7, Profile sold land to Shadow for $28,000. Profile also has accounts receivable from Shadow on services performed prior to the end of 20X7.

3. Shadow sold equipment it had purchased for $60,000 on January 1, 20X4, to Profile for $45,000 on January 1, 20X6. The equipment is depreciated on a straight-line basis and had a total expected useful life of five years when Shadow purchased it. No change in life expectancy resulted from the intercompany transfer. Assume Profile uses the fully adjusted equity method.

4. Assume Profile Corp. does not use the optional accumulation depreciation consolidation entry.

Required

Compute the dollar amount for each of the balances identified by a letter.

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Item Cash Accounts Receivable Inventory Buildings & Equipment Land Investment in Shadow Company Cost of Goods Sold Depreciation Expense Amortization Expense Miscellaneous Expense Dividends Declared Income to Noncontrolling Interest Copyrights Total Debits Accumulated Depreciation Accounts Payable Common Stock Additional Paid-In Capital Retained Earnings Income from Shadow Company Sales Gain on Sale of Land Noncontrolling Interest Total Credits Profile Corporation $ 65,300 (d) 160,000 345,000 70,000 (f) 230,000 45,000 18,000 25,000 $1,180,900 $ 180,000 25,000 100,000 (b) 375,800 10.100 343,000 $1,180,900 Shadow Company $ 25,000 35,000 75,000 150,000 90,000 195,000 10,000 15,000 20,000 $615,000 $ 80,000 85,000 50,000 70,000 80,000 (c) $615,000 Consolidated Entity $ 90,300 126,000 235,000 (1) 153,000 $ 425,000 52,000 (e) 33,000 25,000 (1) 9,000 $1,674,200 (1) 101,000 (a) 140,000 (k) 593,000 (h) 86,400 $1,674,200