$P$ percentage in $S68\%$

S equity at acquesition consist of $300000$ common stock and $100000$ retained earning

inventory understaed $20000$ of which $80\%$ sold in $y1$ and $15\%$ sold in $y2$

note payable overstated $9000$ and $3$ years to maturity

note receivable overstated $6000$ and $24$ months remaining to mature

S net income for year $1$ was $60000$ and $S$ net income for year $2$ was $70000$

$S$ dividends in year $1=15000$ in year $2$ the same

sales from P to S year$1$ of product A $1000$@$18$ cost to P $14$ and S sold to external @$22$ in y$1600$ and $300$ y$2$

sales from S to P year$1$ of product B $900$@$17$ cost to S $15$ and $P$ sold to external @$20$ in y$1700$ and $150$ y $2$

sales from P to S year $2$ product C $500$@$20$ cost to P $17$ and S sold $150$ units to external @$25$

sales from S to P year $2$ product D $400$@$18$ cost to S $12$ and P sold $150$ units to external @$20$

find the following amounts for year $2$ :

upstream unrealized gross profit become realized

'downstream unrealized gross profit become realized

upstream realized gross profit become unrealized

downstream realized gross profit become unrealized

upstream unrealized gross profit still unrealized

'downstream unrealized gross profit still unrealized

adjusted net income of $S$ before gross profit adjustments

adjusted net income of $S$ after upstream gross profit adjustments

adjusted net income of $S$ before upstream gross profit adjustments

unamortized differences beginning of year

'unamortized differences ending of year

$NCl$ share

income from $S$

changes of investment in s

changes in $NCl$

$\text{'}$NCl share IN consolidated income statement

income from $S$ in consolidated income statement

investment in $S$ in the books of $P$ beginning of the year

investment in $S$ in the books of $P$ ending of the year

$NCl$ in consolidated balance sheet