p persntage in s $=67\%$

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

inventory understaed $20000$ of which $80\%$ sold in year$1$ and$15\%$ sold in year$2$

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 in year $1$ of product A $1000$ at $18$$$,$ cost to P$=14$$ and S sold to external at $22$ $ in year$1=600$ units and $300$ units in year $2$

sales from S to P year$1$ of product B $900$ at $17$$$,$ cost to S $15$$ and P sold to external at $20$ in year$1=700$ units and $150$ units in year$2$

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

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

find the following amounts for year $2$ : $1)$upstream unrealized gross profit become realized

$2)$downstream unrealized gross profit become realized

$3)$upstream realized gross profit become unrealized

$4)$downstream realized gross profit become unrealized

$5)$ upstream unrealized gross profit still unrealized

$6)$downstream unrealized gross profit still unrealized

$7)$adjusted net income of S before gross profit adjustments

$8)$adjusted net income of S after upstream gross profit adjustments

$9)$adjusted net income of S before upstream gross profit adjustments

$10)$unamortized differences beginning of year

$11)$unamortized differences ending of year

$12)$NCL share

$13)$income from S

$14)$changes of investment in s

$15)$changes in NCI

$16)$NCI share In consolidated income statement

$17)$income from S in consolidated income statement

$18)$investment in S in the books of P beginning of the year

$19)$investment in S in the books of P ending of the year

$20)$NCI in consolidated balance sheet