On January 1, 2019, Parent acquired a 70% interest in Sub for a purchase price that was 450,000 over the book value of Sub's Stockholders' Equity on the date of acquisition. The acquisition date AAP of 500,000 was assigned as 350,000 to a Patent (useful life 10 years) and 150,000 to Goodwill.

Financial reports at December 31, 2025, indicate a beginning balance in Stockholders' Equity of 841,000 (Common Stock, 92,100; APIC, 308,900, and Retained Earnings, 440,000). Sub's net income for the period ending December 31, 2015 was 56,000. Sub paid dividends of 10,000 during that period.

Sub regularly sells inventory to Parent, with sales of 305,000 in 2024 and 500,000 in 2025. Deferred gross profit was 22,913 and 24,000 in 2024 and 2025, respectively.

- For the period ending December 31, 2015, and as a result of inventory sales from Sub to Parent, the elimination entries will include an increase (debit) in COGS of ______

- For the period ending December 31, 2025, and as a result of inventory sales from Sub to Parent, the elimination entries will include a decrease(credit) in COGS of ____________

- At December 31, 2025, the consolidated balance sheet will show a balance in Patent of _________

-At January 1, 2025 (beginning of year), the balance in the investment account would be _______. (This is the balance in the Equity Investment account prior to any eliminating entries.)