Answer Only $3$ Cases from Followings:

Related to main question, Answer below independent cases:

Case $1$

Al$-$nor sold inventory to Al$-$ward by $$100,000,$ the cost when it was purchased $$80,000.$ AlWard sold $60\%$ of them to third party and remaining balance was sold in $2022.$

Answer following questions in $2021$ and $2022$

Journalize required entries in Al$-$ward Company using fully adjusted equity method

Prepare all Elimination Related to intercompany transaction of Inventory

Compute Consolidated Net Income and income assigned to $Cl$ and $NCl$

Compute the balance of investment and NCl at Dec$\mathrm{.}31,2021$ and $2022$