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The following are several figures reported for Poyer and Sutter as of December 31, 2024: Poyer acquired 90 percent of Sutter in January 2023. In allocating the newly acquired subsidlary's fair value at the acquisition date, Poyer noted that Sutter had developed a unpatented technology worth $80,000 that was unrecorded on its accounting records and had a four-year remalning Ilfe. Any remaining excess falr value over Sutter's book value was attributed to an Indefinite-Ived trademark During 2024 , Sutter sells Inventory costing $142,000 to Poyer for $204,000. Of this amount, 10 percent remains unsold in Poyer's warehouse at year-end. Requlred: DetermIne balances for the following Items that would appear on Poyer's consolidated financlal statements for 2024: Note: Input all amounts as positlve values