Following are several figures reported for Allister and Barone as of December 31, 2015:

	Allister		Barone
Inventory	$	440,000	$	240,000
Sales		880,000		680,000
Investment income		not given
Cost of goods sold		440,000		340,000
Operating expenses		200,000		270,000

Allister acquired 80 percent of Barone in January 2014. In allocating the newly acquired subsidiary