Following are several figures reported for Allis ter and Barone as of December 31, 2015 Allister acquired 70 percent of Barone in January 2014 In allocating the newly acquired subsidiary's fair value at the acquisition date, Allister noted that Barone had developed a customer list worth $65,000 that was unrecorded on its accounting records and had a five year remaining life Any remaining excess fair value over Barone's book value was attributed to goodwill During 2015 Barone sells inventory costing $120,000 to Allister for S 160.000 Of this amount 20 percent remains unsold in Allister's warehouse at year-end Determine balances for the following items that would appear on Allister's. consolidated financial statements for 2015