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

	Allister		Barone
Inventory	$	400,000	$	200,000
Sales		800,000		600,000
Investment income		not given
Cost of goods sold		400,000		300,000
Operating expenses		180,000		250,000

Allister acquired 70 percent of Barone in January 2014. In allocating the newly acquired subsidiarys 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 Barones book value was attributed to goodwill. During 2015, Barone sells inventory costing $120,000 to Allister for $160,000. Of this amount, 20 percent remains unsold in Allisters warehouse at year-end.

Determine balances for the following items that would appear on Allisters consolidated financial statements for 2015:

Inventory

Sales

Cost of Goods Sold

Operating Expenses

Ne Income to Nocontrollinng Interest