Arriba and its $80$ percent$-$owned subsidiary $(Abajo)$ reported the following figures for the year ending December $31,2024(credit$ balances indicated $by$ parentheses$).$ Abajo paid dividends $of$ $$33,000$ during this period.

ItemsArribaAbajoSales$ $(660,000)$$ $(330,000)Costof$ goods sold$330,000154,100$Operating expenses$191,40066,000$Dividend income$(26,400)0$Net income$ $(165,000)$$ $(109,900)$

$In2023,$ intra$-$entity gross profits $of$ $$33,000on$ upstream transfers $of$ $$99,000$ were deferred into $2024.In2024$ intra$-$entity gross profits $of$ $$43,900on$ upstream transfers $of$ $$120,800$ were deferred into $2025.$

Required:

What amounts appear for each line $in$ a consolidated income statement for the year ending December $31,2024?$

What income tax expense should appear $on$ the consolidated income statement $if$ each company files a separate return? Assume that the tax rate $is21$ percent.

Note: For all requirements, input all amounts $as$ positive values.