Allison Corporation acquired 90 percent of Bretton on January 1, 2016. Of Bretton's total acquisition- date fair value, $60,000 was allocated to undervalued equipment (with a 10-year remaining life) and $80,000 was attributed to franchises (to be written off over a 20-year period). Since the takeover, Bretton has transferred inventory to its parent as follows:

On January 1, 2017, Allison sold Bretton a building for $50,000 that had originally cost $70,000 but had only a $30,000 book value at the date of transfer. The building is estimated to have a five year remaining life (straight-line depreciation is used with no salvage value).
Selected figures from the December 31, 2018, trial balances of these two companies are as follows:

Determine consolidated totals for each of these account balances?

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Year 2016 2017 2018 Cost $45,000 48,000 69,000 Transfer Price $90,000 80,000 92,000 Remalning at Year-End $30,000 (at transfer price) 35,000 (at transfer price) 50,000 (at transfer price) Allison Bretton $400,000 220,000 80,000 Sales . Cost of goods sold Operating expenses Investment income Inventory Equipment (net) Buildings (net) $700,000 440,000 120,000 Not given 210,000 140,000 350,000 90,000 1 10,000 190,000