On January $1,2022,$ Allan Company acquired $80$ percent of Bond Company. Of Bond's total business fair value, $$132,000$ was allocated to copyrights with a $20-$year remaining life. Subsequently, on January $1,2023,$ Bond obtained $70$ percent of Cole Company's outstanding voting shares. In this second acquisition, $$124,200$ of Cole's total business fair value was assigned to copyrights that had a remaining life of $12$ years. Bond's book value was $$722,500$ on January $1,2022,$ and Cole reported a book value of $$153,500$ on January $1,2023.$ Bond has made numerous inventory transfers to Allan since the business combination was formed. Intra$-$entity gross profits of $$22,000$ were present in Allan's inventory as of January $1,2024.$ During the year, $$214,000$ in additional intra$-$entity sales were made with $$23,540$ in Intra$-$entity gross profits in inventory remaining at the end of the period. Both Allan and Bond utilized the equity method to account for their investment balances. Following are the individual financial statements for the companies for $2024$ with consolidated totals Answer is not complete.

$\backslash$begin$\{$tabular$\}\{|$c$|$c$|$c$|$c$|$c$|$c$|\}$

$\backslash$hline No & Transaction & $\backslash$multicolumn$\{2\}\{|$c$|\}\{$Accounts$\}$ & Debit & Credit $\backslash \backslash$

$\backslash$hline $1$ & $*$G & Retained earnings $($Bond$)$ & $($ & & $\backslash \backslash$

$\backslash$hline & & Cost of goods sold & $-$ & & $\backslash \backslash$

$\backslash$hline & & & & & $\backslash \backslash$

$\backslash$hline $2$ & S$1$ & Common stock $($Cole$)$ & $($ & $100,000$ & $\backslash \backslash$

$\backslash$hline & & Retained earnings $($Cole$)$ & $($ & & $\backslash \backslash$

$\backslash$hline & & Investment in Cole & $($ & & $\backslash \backslash$

$\backslash$hline & & Noncontrolling interest in Cole & $($ & & $\backslash \backslash$

$\backslash$hline & & & & & $\backslash \backslash$

$\backslash$hline $3$ & S$2$ & Common stock $($Bond$)$ & $($ & $120,000$ & $\backslash \backslash$

$\backslash$hline & & Retained earnings $($Bond$)$ & $($ & & $\backslash \backslash$

$\backslash$hline & & Investment in Bond & $($c$)$ & & $\backslash \backslash$

$\backslash$hline & & Noncontrolling interest in Bond & $($ & & $\backslash \backslash$

$\backslash$hline & & & & & $\backslash \backslash$

$\backslash$hline $4$ & A & Copyrights & $($ & & $\backslash \backslash$

$\backslash$hline & & Investment in Bond & $($ & & $\backslash \backslash$

$\backslash$hline & & Investment in Cole & $($ & & $\backslash \backslash$

$\backslash$hline & & Noncontrolling interest in Bond & $2$ & & $\backslash \backslash$

$\backslash$hline & & Noncontrolling interest in Cole & $($ & & $\backslash \backslash$

$\backslash$hline & & & & & $\backslash \backslash$

$\backslash$hline $5$ & $11$ & Income of subsidiary & $($ & & $\backslash \backslash$

$\backslash$hline & & Investment in Bond & $\backslash (\backslash$checkmark $\backslash )$ & & $\backslash \backslash$

$\backslash$hline & & & & & $\backslash \backslash$

$\backslash$hline $6$ & I$2$ & Income of subsidiary & $\backslash (\backslash$checkmark $\backslash )$ & & $\backslash \backslash$

$\backslash$hline & & Investment in Cole & $($ & & $\backslash \backslash$

$\backslash$hline & & & & & $\backslash \backslash$

$\backslash$hline $7$ & D$1$ & Investment in Bond & $($ & $32,000$ & $\backslash \backslash$

$\backslash$hline & & Dividends declared $($Bond$)$ & $($ & & $32,000\backslash \backslash$

$\backslash$hline & & & & & $\backslash \backslash$

$\backslash$hline $8$ & D$2$ & Investment in Cole & $\backslash (\backslash$checkmark $\backslash )$ & & $\backslash \backslash$

$\backslash$hline & & Dividends declared $($Cole$)$ & $($ & & $\backslash \backslash$

$\backslash$hline & & & & & $\backslash \backslash$

$\backslash$hline $9$ & E & Operating expenses & $($ & & $\backslash \backslash$

$\backslash$hline & & Copyrights & $($ & & $\backslash \backslash$

$\backslash$hline & & & & & $\backslash \backslash$

$\backslash$hline $10$ & TI & Sales & $($ & & $\backslash \backslash$

$\backslash$hline & & Cost of goods sold & $($V$)$ & & $\backslash \backslash$

$\backslash$hline & & & & & $\backslash \backslash$

$\backslash$hline $11$ & G & Cost of goods sold & $($ & & $\backslash \backslash$

$\backslash$hline & & Inventory & $\backslash (\backslash$checkmark $\backslash )$ & & $\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$