llison Corporation acquired 90 percent of Bretton on January 1, 2016. Of Bretton's total acquisition-date fair value, $60,000 was allocated to undervalued equipment (with a 10-year remaining life) and $80,000 was attributed to franchises (to be written off over a 20-year period).

Since the takeover, Bretton has transferred inventory to its parent as follows:

Year	Cost		Transfer Price		Remaining at Year-End
2016	$	45,000	$	90,000	$	30,000 (at transfer price)
2017		48,000		80,000		35,000 (at transfer price)
2018		69,000		92,000		50,000 (at transfer price)

On January 1, 2017, Allison sold Bretton a building for $50,000 that had originally cost $70,000 but had only a $30,000 book value at the date of transfer. The building is estimated to have a five-year remaining life (straight-line depreciation is used with no salvage value).

Selected figures from the December 31, 2018, trial balances of these two companies are as follows:

	Allison		Bretton
Sales	$	700,000	$	400,000
Cost of goods sold		440,000		220,000
Operating expenses		120,000		80,000
Investment income	Not given			0
Inventory		210,000		90,000
Equipment (net)		140,000		110,000
Buildings (net)		350,000		190,000

Determine consolidated totals for each of these account balances.

Sales

Cost of Goods Sold

Operating expenses

Inventory income

Inventory

Equipment (net)

Building (net)