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

	Allister		Barone
Inventory	$	560,000	$	360,000
Sales		1,120,000		920,000
Investment income		not given
Cost of goods sold		560,000		460,000
Operating expenses		260,000		330,000

Allister acquired 90 percent of Barone in January 2014. In allocating the newly acquired subsidiary