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: Year 2016 2017 2018 Transfer Cost Price $ 45,000 $ 90,000 48,000 80,000 69,000 92,000 $ Remaining at Year-End 30,000 (at transfer price) 35,000 (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: Bretton $400,000 220,000 80,000 Sales Cost of goods sold Operating expenses Investment income Inventory Equipment (net) Buildings (net) Allison $ 700,000 440,000 120,000 Not given 210,000 140,000 350,000 90,000 110,000 190,000 Determine consolidated totals for each of these account balances Totals Sales Cost of goods sold Operating expenses Investment income Inventory Equipment (net) Buildings (net)