Problem $5-12($Algo$)($LO $5-2,5-3,5-5)$

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 subsidiary's fair value at the acquisition date, Poyer noted that Sutter had developed a unpatented technology worth $\backslash$$$70,000$ that was unrecorded on its accounting records and had a five$-$year remaining life. Any remaining excess fair value over Sutter's book value was attributed to an indefinite$-$lived trademark. During $2024,$ Sutter sells inventory costing $\backslash$$$137,000$ to Poyer for $\backslash$$$194,000.$ Of this amount, $15$ percent remains unsold in Poyer's warehouse at year$-$end.

Required:

Determine balances for the following items that would appear on Poyer's consolidated financial statements for $2024$:

Note: Input all amounts as positive values.

$*****$C AND E ARE INCORRECT$********$