Anchovy acquired 90 percent of Yelton on January 1, 2013. Of Yelton's total acquisition-date fair value. 500,000 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 in to its parent as follows: 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: Determine consolidated totals for each of these account balances