How do you get the historical costs of 2017 & 2018?

Assume that Top Company acquires 80 percent of the voting stock of Bottom Company on January 1, 2017. The parent pays $400,000 and the acquisition-date fair value of the noncontrolling interest is $100,000. Top allocates the entire $50,000 excess fair value over book value to adjust a database owned by Bottom to fair value. The database has an estimated remaining life of 20 years. Top Company applies the equity method to its investment in Bottom. The subsidiary reports net income of $30,000 in 2017 and $70,000 in 2018, the current year. The subsidiary declares dividends of $20,000 in the first year and $50,000 in the second. After the takeover, intra-entity inventory transfers between the two companies occurred as shown in Exhibit 5.2. A $10,000 intra-entity receivable and payable also exists as of December 31, 2018. 2017 $80,000 60,000 $20,000 $16,000 2018 Transfer prices $100,000 70,000 Gross profit Inventory remaining at year-end (at transfer price) $30,000 $20,000 25% 30% Gross profit remaining in year-end inventory $ 4,000 $6,000