On January $1,2023,$ Pulaski, Incorporated, acquired a $60$ percent interest in the common stock of Sheridan, Incorporated, for

$$372,000.$ Sheridan's book value on that date consisted of common stock of $$100,000$ and retained earnings of $$219,900.$ Also, the

acquisition$-$date fair value of the $40$ percent noncontrolling interest was $$248,000.$ The subsidiary held patents $($with a $10-$ year

remaining life$)$ that were undervalued within the company's accounting records by $$79,300$ and also had unpatented technology $(15-$

year estimated remaining life$)$ undervalued by $$54,900.$ Any remaining excess acquisition$-$date fair value was assigned to an indefinite$-$

lived trade name. Since acquisition, Pulaski has applied the equity method to its Investment in Sheridan account. At year$-$end, there are

no intra$-$entity payables or receivables.

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

The individual financial statements for these two companies as of December $31,2024,$ and the year then ended follow

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