The following are several figures reported for Poyer and Sutter as of December 31, 2024:

Poyer acquired 90 percent of Sutter in January 2023. In allocating the newly acquired subsidiary’s fair value at the acquisition date, Poyer noted that Sutter had developed a unpatented technology worth $78,000 that was unrecorded on its accounting records and had a 4-year remaining life. Any remaining excess fair value over Sutter’s book value was attributed to an indefinite-lived trademark. During 2024, Sutter sells inventory costing $130,000 to Poyer for $180,000. Of this amount, 10 percent remains unsold in Poyer’s warehouse at year-end. Determine balances for the following items that would appear on Poyer’s consolidated financial statements for 2024:

a. Inventory

b. Sales

c. Cost of Goods Sold

d. Operating Expenses

e. Net Income Attributable to Noncontrolling Interest

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Inventory Sales .... Investment income Cost of goods sold Operating expenses Poyer $500,000 1,000,000 not given 500,000 230,000 Sutter $300,000 800,000 400,000 300,000