On January $1,2020,$ Mcllroy, Inc., acquired a $60$ percent interest in the common stock of Stinson, Inc., for $$351,600.$ Stinson's book value on that date consisted of common stock of $$100,000$ and retained earnings of $$207,900.$ Also, the acquisition$-$date fair value of the $40$ percent noncontrolling interest was $$234,400.$ The subsidiary held patents $($with a $10-$year remaining life$)$ that were undervalued within the company's accounting records by $$88,600$ and an unrecorded customer list $(15-$year remaining life$)$ assessed at a $$64,500$ fair value. Any remaining excess acquisition$-$date fair value was assigned to goodwill. Since acquisition, Mcllroy has applied the equity method to its Investment in Stinson account and no goodwill impairment has occurred. At year$-$end, there are no intra$-$entity payables or receivables.

Intra$-$entity inventory sales between the two companies have been made as follows:

$\backslash$table$[[$Year$,$Cost to McIlroy,$\backslash$table$[[$Transfer Price$],[$to Stinson$]],\backslash$table$[[$Ending Balance$],[($at transfer price$)]]],[2020,$$$138,900,$$$173,625,$$$57,875$How to solve