Anchovy acquired 90 percent of Yelton on January 1, 2013. Of Yeltons total acquisition-date fair value, $60,000 was allocated to undervalued equipment (with a 10-year life) and $80,000 was attributed to franchises (to be written off over a 20-year period).

Since the takeover, Yelton has transferred inventory to its parent as follows:

Year	Cost	Transfer Price	Remaining at Year-End
2013	$20,000	$ 50,000	$20,000 (at transfer price)
2014	49,000	70,000	30,000 (at transfer price)
2015	50,000	100,000	40,000 (at transfer price)

On January 1, 2014, Anchovy sold Yelton 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, 2015, trial balances of these two companies are as follows:

	Anchovy	Yelton
Sales	$600,000	$500,000
Cost of goods sold	400,000	260,000
Operating expenses	120,000	80,000
Investment income	Not given	0
Inventory	220,000	80,000
Equipment (net)	140,000	110,000
Buildings (net)	350,000	190,000

Determine consolidated totals for each of these account balances.