Allison Corporation acquired $90$ percent of Bretton on January $1,2019.$ 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 $1,2020,$ 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 $31,2021,$ trial balances of these two companies are as follows:

Determine consolidated totals for each of these account balances.