On January $1,2020,$ Mcllroy, Inc., acquired a $60$ percent interest in the common stock of Stinson, Inc., for $$384,000.$ Stinson's book value on that date consisted of common stock of $$100,000$ and retained earnings of $$227,100.$ Also, the acquisition$-$date fair value of the $40$ percent noncontrolling interest was $$256,000.$ The subsidiary held patents $($with a $10-$year remaining life$)$ that were undervalued within the company's accounting records by $$73,300$ and an unrecorded customer list $(15-$year remaining life$)$ assessed at a $$49,500$ fair value. Any remaining excess acquisition$-$date fair value was assigned to goodwill. Since acquisition, Mcllroy has applied the equity method to its Investment in Stinson account and no goodwill impairment has occurred. At year$-$end, there are no intra$-$entity payables or receivables.

Intra$-$entity inventory sales between the two companies have been made as follows:

$\backslash$table$[[,,$Transfer Price,Ending Balance$],[$Year$,$Cost to McIlroy,to Stinson,$($at transfer price$)],[2020,$$$123,600,$$$154,500,$$$51,500$