Note: Parentheses indicate a credit balance. Pitino Brey Sales revenues $ (870,000) $(386,000) Cost of goods sold 519,000 213,000 Expenses 185,800 66,000 Equity in earnings of Brey (82,890) 0 Net income $ (248,090) $(107,000) Retained earnings, 1/1/21 $ (496,000) $(286,000) Net income (above) (248,090) (107,000) Dividends declared 133,000 23,000 Retained earnings, 12/31/21 $ (611,090) $(370,000) Cash and receivables $ 150,000 $ 102,000 Inventory 275,000 156,000 Investment in Brey 503,550 0 Land, buildings, and equipment (net) 968,000 332,000 Total assets $ 1,896,550 $ 590,000 Liabilities $ Common stock Retained earnings, 12/31/21 (750,460) (535,000) (611,090) $ (38,000) (182,000) (370,000) Total liabilities and equity $ (1,896,550) $(590,000) a. What was the annual amortization resulting from the acquisition-date fair-value allocations? b. Were the intra-entity transfers upstream or downstream? c. What intra-entity gross profit in inventory existed as of January 1, 2021? d. What intra-entity gross profit in inventory existed as of December 31, 2021? e. What amounts make up the $82,890 Equity Earnings of Brey account balance for 2021? f. What is the net income attributable to the noncontrolling interest for 2021? g. What amounts make up the $503,550 Investment in Brey account balance as of December 31, 2021? h. Prepare the 2021 worksheet entry to eliminate the subsidiary's beginning owners' equity balances. i. Without preparing a worksheet or consolidation entries, determine the consolidation balances for these two companies. Complete this question by entering your answers in the tabs below.