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: Transfer Price Cost Remaining at Year-End Year 2016 $ 45,e00 $ 90,e00 2017 48,000 8,0e9 2018 69,80092,80 30,000 (at transfer price) 35,e00 (at transfer price) 50,000 (at transfer price) 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: Allison Bretton s 700,00400,0 440,000 228,000 Sales Cost of goods sold Operating expenses Investment incone Inventory Equipment (net) Buildings (net) 120,800 Not giver 210,000 80,000 9e, 000 140,000 110,6ee 50,000190,000 Selected figures from the December 31, 2018, trial balances of these two companies are as follows: Allison Bretton Sales Cost of goods sold Operating expenses Investment income Inventory Equipment (net) Buildings (net) s 700,00 400,00 440,e00 12e,000 Not givern 210,000 220,000 88,888 90,800 140,e00 110,000 350,000 19,000 Determine consolidated totals for each of these account balances. Totals Sales Cost of goods sold Operating expenses Investment income Inventory Equipment (net) Buildings (net)