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Additional Information: Intercompany Sales: The four companies have intercompany transactions involving inventory. During the year, the following intercompany sales were made: 1. Abex sold to Corey: $252,500. 2. Dailey sold to Corey: $23,400. 3. Corey sold to Beta: $89,554. 4. Corey sold to Dailey: $121,000. By company policy, all intercompany sales are priced so that the selling company has a gross prot of 30%. (For example, Abex will have a gross prot of 30% on its sales to Corey.) Unsold Inventory: At the end of the year, only 25% of the inventory sold by Corey to Dailey has been sold to outside parties. At the end of the year, $25,000 of the inventory sold by Corey to Beta remained in inventory. Other than that, all intercompany inventory was sold to outside parties. Intercompany Accounts: The following intercompany balances remain at year-end. Intercompany receivables are included in \"Accounts receivable\" and the related payable is included in \"Accounts payable.\" 1. Corey receivable from Dailey: $1 12,500. 2. Abex receivable from Corey: $51,750 Intercompany Asset Transfer: During the year, 5 acres of undeveloped land was sold by Corey to Abex. Corey's book value of the land at the time of the transfer was $75,000. The land was sold to Abex for $500,000, with the gain on the sale recorded in \"Other (income)/expense." The payment of $500,000 from Abex to Corey was settled before the end of the year. In addition, Dailey sold a machine (at time of sale, cost = $85,000; accumulated depreciation = $65,000) to Abex for $105,000. The sale took place at the end of the year, so Abex has not recorded any depreciation expense (and won't until January). Dailey depreciated the machine through the end of the year. Management Fee: Abex charges its subsidiaries a fee equal to 1% of sales (to pay for services provided by the parent company, Abex). The fee revenue has been recorded by all companies and paid (there is no receivable or payable related to this) Abex records the fee as a reduction of Administrative Expense. The subsidiaries include the expense in \"Other (income)/expense.\" By practice, the fee is calculated and paid at the end of the year and is rounded down to the nearest even thousand dollar amount. (So, if the fee calculated to $5,349, the fee would be rounded to $5,000.) Abex Corp. Beta Company Corey Products Dailey Publication Cash S 10,210,821 $ 825,777 $ 11,788,774 $ 1,178,998 Accounts receivable 142,500,033 9,887,450 17,380,408 23,200,750 Inventory 8,237,800 12,789,450 14,887,900 5,784,300 Prepaid expenses 49,500 4,125 5,890 5,890 Notes receivable 151,333 12.375 17.670 17,670 Current Assets 161,149,487 23,519,177 44,080,642 30,187,608 Land 2,500,000 391,386 294,500 294,500 Buildings 39.310,777 3.135,000 4,476,400 19.476,400 Equipment 124,379,923 18,312,500 14,725,000 14,583,397 Accumulated Depreciation (43.081,000 3,547,500) 5,065.400 (5,065,400) PP&E, net 123,109,700 8,291,386 14,430,500 29,288,897 Patents/Intangibles 89,210,267 14,012,500 28,013,000 28,013,000 Accumulated Amortization (64,842,999) (5,362,500) (7,657,000) (2,767,000) Goodwill 32,500,000 5,750,000 6,750,000 Intangible Assets, Net 24,367,268 41,150,000 36,106,000 31,996,000 Investment in subsidiaries 106,981,579 Other noncurrent assets 2,517,000 70,125 100,130 100,130 TOTAL ASSETS $ 418,125,034 $ 83,030,688 $ 94.717.272 $ 91,572,635 Accounts payable S 90,100,000 7,425,250 10,602,370 10,602,445 Accrued expenses payable 23,077,321 1,897,575 4,535,963 27,094,887 Income taxes payable 1,201,030 99,000 1,578,000 141,360 Employee benefits payable 2.948.401 1,031,251 1,472,522 1,472.531 Current Liabilities 117,326,752 10.453.076 18,188,855 39,311,223 Long-term debt 111,500,000 41,250,000 25,890,020 5,890,015 Deferred income taxes 40,675,000 3,712,500 5,301,000 5,301,000 Pension and other liabilities 8,800,175 734,250 5,258,657 1,048,420 Common stock 17,000,000 1,237,500 1,767,000 1,610,000 Additional paid in capital 68,000,030 21,232,500 36,223,800 39,200.477 Retained earnings 54,823,077 4,410,862 2,087,940 (788,500) Stockholders' Equity 139,823,107 26,880,862 40,078,740 40,021,977 TOTAL LIABILITIES AND EQUITY $ 418,125,034 $ 83.030.688 $ 94,717,272 $ 91,572,635 Abex Corp. Beta Company Corey Products Dailey Publication Sales $ 1,429,942,416 $ 112,607,965 $ 226,979,478 $ 310,928,251 Cost of goods sold 663.901.836 52.282,269 105.383.329 154.234.545 Gross Profit 766,040,580 60,325,696 121,596.149 156,693,706 Admin expense 270,667,671 21,315,079 42,963,972 58,854,276 Selling expense 240,026,048 18,902,051 38,100,126 52,191,527 R&D 188,956,676 14,880,338 29,993, 716 41,086,947 Other operating expenses 51,069,372 4,021,713 8,106,409 14,104,580 Operating Income 5,320,812 1,206,514 2,431,923 9,543,626) Interest expense 2.247,052 176.955 356,682 488,601 Other (income)/expense 3.574,856) (281,519) (567.448) (777,320) Income Before Income Taxes 16,648,615 1,311,078 2,642,690 9,254,907) Income tax expense 4,596.243 21,880 821.375 2,175,845) Net Income 12,052,372 $ 1,089,198 $ 1,821,315 $ (7,079,062)Intercompany Asset Transfer, Asset Transfer, Consolidation Investment Account Equity Income Intercompany Sales Profit in Inventory Accounts Land Machine Management Fee Adjustments Consolidated S 24,004,370 192,968,641 41,699,450 65,405 199,048 258,936,914 3,480,386 66,398,577 (20,000) (20,000) 171,980,820 (65,000) (65,000) (56,824.300) 185,035,483 159,248,767 (80,629,499) $5.000,000 (106,981,579) 133,619,268 (106,981,579) 2,787,385 580,379.050 118,730,065 56,605,746 3,019,390 6,924,705 185,279,906 184,530,035 54,989,500 15,841,502 (4,614,500) (4,614,500) (96,656.777) 17,000,000 (5,710,302) (96,656,777) 68,000,030 (85,000) (5,795,302) 54.738.077 139,738,107 580,379,050 $ 2,080,458,110 975,801,979 1,104,656,131 393,800,998 349,219,752 274,917.677 77.302.074 9.415,630 3,269,290 85,000 85,000 (5,116,143 1,262.483 3.463,653 7,798,830 (106,981,579)Each company has completed the closing process and is presenting nancial statements in accordance with GAAP. Abex uses the equity method of accounting. Abex owns 100% of the three subsidiaries and has recorded the income of the subsidiaries in its equity accounts. Abex's statement of income includes equity income in the caption \"Other (income) expense.\" The other item in the caption for Abex is Royalty Income on a patent it developed and licensed to an unrelated company. The information provided on the next page was obtained from accounting personnel at the four companies. You have no reason to believe it is not complete and accurate. As noted above, we are assuming that no transactions took place in the past, before the current scal year (2021)