During $2020,$ intra$-$entity sales of $$155,000($original cost of $$74,000)$ were made. Only $10$ percent of this inventory was still held within the consolidated entity at the end of $2020.$ In $2021,$ $$250,000$ in intra$-$entity sales were made with an original cost of $$75,000$ Of this merchandise, $20$ percent had not been resold to outside parties by the end of the year.a$.$ What is consolidated net income for Placid Lake and its subsidiary?

b$.$ If the intra$-$entity sales were upstream, how would consolidated net income be allocated to the controlling and nonco interest?

c$.$ If the intra$-$entity sales were downstream, how would consolidated net income be allocated to the controlling and nor interest?

d$.$ What is the consolidated balance in the ending Inventory account?

e$.$ Assume that no intra$-$entity inventory sales occurred between Placid Lake and Scenic. Instead, in $2020,$ Scenic sold la $$46,000$ to Placid Lake for $$82,000.$ On the $2021$ consolidated balance sheet, what value should be reported for lanc