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

The following are several figures reported for Poyer and Sufter as of December $31,2024$:

$\backslash$table$[[$Itemes$,$e$-$ytr$,$futter$],[$imuentory$,1510,000,$$ $359,00$e$],[$Sales$,1,10$e$,0$ee$,$Fow, $0$es$],[$Inyesternt Income,,$],[$Coit of goods sold,$595,009,450,409],[$gperating expthirs,$255,000,235,$ oee$]]$

Poyer asquired $90$ percent of Sutter in January $2023.$ In allocating the newly acquired subsidiarys bar value at the acquasion date. Poyer nofed that Sufter had developed a unpatented technology worth $$66\mathrm{.}000$ that was unrecoeded on its accourting recionds and Duing $2024.$ Sufter sells inventory costing $$135,000$ to Poyer for $$100\mathrm{.}000.$ Of this amount, $20$ percent remans ansold in Poyers warehouse at year end.

mequlred:

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

Note: input ell amounts of positive volues.

$\backslash$table$[[,$Anmounts$],[$a$.$ liveempry,$5869\mathrm{.}000],[$b$.$ Sales,$ $1810\mathrm{.}000],[$c$.$ Coat of goods sold,$],[$d Operathy expenies,$],[6.$ Neft heome amfloutablo to noncontroting intersat,$]]$