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The following are several figures reported for Allister and Barone as of December 31, 2021: Alister acquired 90 percent of Barone in January 2020. In allocating the newly acquired subsidiary's fair value at the acquisition date, Allister noted that Barone had developed a customer list worth $70.000 that was unrecorded on its accounting records and had a fiveyear remaining life. Any remalning excess fair value over Barone's book value was attributed to goodwill. During 2021 . Barone sells inventory costing $137,000 to Allister for $194,000. Of this amount, 15 percent remains unsold in Allister's warehouse at year-end. Determine balances for the following items that would appear on Allister's consolidated financial statements for 2021