On January 1, 2012, Aspen Company acquired 80 percent of Birch Companys outstanding voting stock for $364,000. Birch reported a $320,000 book value and the fair value of the noncontrolling interest was $91,000 on that date. Also, on January 1, 2013, Birch acquired 80 percent of Cedar Company for $108,000 when Cedar had a $108,000 book value and the 20 percent noncontrolling interest was valued at $27,000. In each acquisition, the subsidiarys excess acquisition-date fair over book value was assigned to a trade name with a 30-year life. These companies report the following financial information. I

These companies report the following financial information. Investment income figures are not included.

		2012		2013		2014
Sales:
Aspen Company			$ 485,000	$	767,500	$	892,500
Birch Company			211,500		386,000		622,300
Cedar Company			Not available		263,700		240,000
Expenses:
Aspen Company			$ 332,500	$	525,000	$	635,000
Birch Company			167,000		315,000		550,000
Cedar Company			Not available		244,000		210,000
Dividends declared:
Aspen Company			$ 10,000	$	45,000	$	55,000
Birch Company			8,000		18,000		18,000
Cedar Company			Not available		2,000		6,000
d.	Assume that Birch made intra-entity inventory transfers to Aspen that have resulted in the following unrealized gross profits at the end of each year:

Date	Amount
12/31/12	$13,500
12/31/13	16,200
12/31/14	30,400

What is the realized income of Birch in 2013 and 2014, respectively?

This time I really need an answer