At December $31,2021,$ Pitino owes Brey $$29,000$ for inventory acquired during the period.

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The following separate account balances are for these two companies for December $31,2021,$ and the year then ended.

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Note: Parentheses indicate a credit balance.

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$$PitinoBreySales revenues$$(888,000)$$$(431,000)$Cost of goods sold$528,000222,000$Expenses$186,70084,000$Equity in earnings of Brey$(101,115)0$Net income$$(274,415)$$$(125,000)$Retained earnings, $1/1/21$$$(514,000)$$$(304,000)$Net income $($above$)(274,415)(125,000)$Dividends declared$142,00032,000$Retained earnings, $12/31/21$$$(646,415)$$$(397,000)$Cash and receivables$$159,000$$$111,000$Inventory$320,000201,000$Investment in Brey$592,4700$Land$,$ buildings, and equipment $($net$)977,000360,000$Total assets$$2,048,470$$$672,000$Liabilities$$(822,055)$$$(21,000)$Common stock$(580,000)(254,000)$Retained earnings, $12/31/21(646,415)(397,000)$Total liabilities and equity$$(2,048,470)$$$(672,000)$

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What was the annual amortization resulting from the acquisition$-$date fair$-$value allocations?

Were the intra$-$entity transfers upstream or downstream?

What intra$-$entity gross profit in inventory existed as of January $1,2021?$

What intra$-$entity gross profit in inventory existed as of December $31,2021?$

What amounts make up the $$101,115$ Equity Earnings of Brey account balance for $2021?$

What is the net income attributable to the noncontrolling interest for $2021?$

What amounts make up the $$592,470$ Investment in Brey account balance as of December $31,2021?$

Prepare the $2021$ worksheet entry to eliminate the subsidiary$$s beginning owners$$ equity balances.

Without preparing a worksheet or consolidation entries, determine the consolidation balances for these two companies.