Allison Corporation acquired 90 percent of Bretton on January 1, 2022 Of Bretton's total acquisition-date falr 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 perlod). Since the takeover, Bretton has transferred Inventory to its parent as follows: On January 1, 2023, Allison sold Bretton a bullding for $50,000 that had originally cost $70,000 but had only a $30,000 book value at the date of transfer. The bullding is estlmated to have a five-year remaining life (stralght-line depreclation is used with no salvage value). Selected figures from the December 31,2024 , trial balances of these two companles are as follows: Required: Determine consolidated totals for each of these account balances