need answer on Retained earnings, beginning of year , sales, Cost of sales , Income tax expense

On January 1, Year 2, PAT Ltd. acquired 90% of SAT Inc. when SAT's retained earnings were $920,000. There was no acquisition differential. PAT accounts for its investment under the cost method. SAT sells inventory to PAT on a regular basis at a markup of 30% of selling price. The intercompany sales were $60,000 in Year 2 and $90,000 in Year 3 . The total amount owing by PAT related to these intercompany sales was $30,000 at the end of Year 2 and $20,000 at the end of Year 3. On January 1, Year 3, the inventory of PAT contained goods purchased from SAT amounting to $10,000, while the December 31 , Year 3 , inventory contained goods purchased from SAT amounting to $20,000. Both companies pay income tax at the rate of 40%. Selected account balances from the records of PAT and SAT for the year ended December 31 , Year 3 , were as follows: Required: (a) Determine the amount to report on the Year 3 consolidated financial statements for the selected accounts noted above. (Omit $ sign in your response.) On January 1, Year 2, PAT Ltd. acquired 90% of SAT Inc. when SAT's retained earnings were $920,000. There was no acquisition differential. PAT accounts for its investment under the cost method. SAT sells inventory to PAT on a regular basis at a markup of 30% of selling price. The intercompany sales were $60,000 in Year 2 and $90,000 in Year 3 . The total amount owing by PAT related to these intercompany sales was $30,000 at the end of Year 2 and $20,000 at the end of Year 3. On January 1, Year 3, the inventory of PAT contained goods purchased from SAT amounting to $10,000, while the December 31 , Year 3 , inventory contained goods purchased from SAT amounting to $20,000. Both companies pay income tax at the rate of 40%. Selected account balances from the records of PAT and SAT for the year ended December 31 , Year 3 , were as follows: Required: (a) Determine the amount to report on the Year 3 consolidated financial statements for the selected accounts noted above. (Omit $ sign in your response.)