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4 Poppy Corporation owns 6 0 percent of Seed Company's common shares. Balance sheet data for the companies on December 3 1 , 2 0

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Poppy Corporation owns 60 percent of Seed Company's common shares. Balance sheet data for the companies on December 31,202, are as follows:
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\table[[,cor,\table[[Poppy],[poration]],,\table[[Seed],[company]]],[Rssets],[cash,,331.000,],[Rccounts Recelvable,\table[[89,000],[82,000]],50,000],[Inventory,115,000,100,000],[Dulldings and Equipwent,{
\table[[680,000],[(240,000)
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