Question: The following are several figures reported for Allister and Barone as of December 3 1 , 2 0 2 1 : Allister Barone Inventory $

The following are several figures reported for Allister and Barone as of December 31,2021:
Allister Barone
Inventory $ 500,000 $ 300,000
Sales 1,000,000800,000
Investment income not given
Cost of goods sold 500,000400,000
Operating expenses 230,000300,000
Allister acquired 90 percent of Barone in January 2020. In allocating the newly acquired subsidiarys fair value at the acquisition date, Allister noted that Barone had developed a customer list worth $78,000 that was unrecorded on its accounting records and had a four-year remaining life. Any remaining excess fair value over Barones book value was attributed to goodwill. During 2021, Barone sells inventory costing $130,000 to Allister for $180,000. Of this amount, 10 percent remains unsold in Allisters warehouse at year-end.
Determine balances for the following items that would appear on Allisters consolidated financial statements for 2021:

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