Comparative consolidated balance sheet data for Iverson, Inc., and its $80$ percent$-$owned subsidiary Oakley Co$.$ follow:

$\backslash$table$[[,2021,2020],[$Cash$,$$ $8,650,$$ $12,050],[$Accounts receivable $($net$),68,550,42,750],[$Merchandise inventory,$76,400,44,000],[$Buildings and equipment $($net$),99,600,112,000],[$Trademark$,103,600,120,000],[$Totals$,$$$356,800,$$$330,800],[$Accounts payable,$ $85,300,$$ $70,000],[$Notes payable, long$-$term,$0,34,900],[$Noncontrolling interest,$58,800,47,000],[$Common stock, $$10$ par,$200,000,200,000],[$Retained earnings $($deficit$),12,700,(21,100)$