In 2005, North Inc. acquired an 80% interest in South Co. On the date of acquisition, the book values of Souths asset and liability accounts at that time were considered to be equal to their fair values. No allocations or goodwill resulted from the combination because Norths acquisition value corresponded to the underlying book value of South The following selected account balances were from the individual financial records of these two companies as of December 31, 2019: . North South Sales $ 896,000.00 $ 504,000.00 Cost of Goods Sold 406,000 276,000 Operating Expenses 210,000 147,000 Retained Earnings, 1/1/19 1,036,000 252,000 Inventory 484,000 154,000 Buildings, net 501,000 220,000 Investment income not provided North routinely transfers inventory to South. Of the inventory transferred to South, 30% remained in inventory at the end of 2018 and was sold in the following year. 33.33% of the 2019 intra entity sales remained on hand at the end of 2019 and were sold at the beginning of 2020. More date regarding the intra entity transfers for 2018-2019 are shown below: 2018 2019 North Sales Price to South 130000 165000 North's Cost of Goods Sold to South 104000 132000 Unsold Inventory at end of year 30% 33.33% For the consolidated financial statements for 2018, determine the balances that would appear for the following accounts: a) Cost of Goods Sold; b) Inventory; and c) Net income attributable to the noncontrolling interest.