Pitino acquired 80 percent of Brey's outstanding shares on January 1, 2019, in exchange for $369,000 in cash. The subsidiary's stockholders' equity accounts totaled $353,000, and the noncontrolling interest had a fair value of $92,250 on that day. However, a building (with a ten-year remaining life) in Brey's accounting records was undervalued by $19,000. Pitino assigned the rest of the excess fair value over book value to Brey's patented technology (five-year remaining life). Brey reported net income from its own operations of $67,000 in 2019 and $83,000 in 2020 . Brey declared dividends of $18,000 in 2019 and $22,000 in 2020 . Brey sells inventory to Pitino as follows: At December 31, 2021, Pitino owes Brey $19,000 for inventory acquired during the period. The following separate account balances are for these two companies for December 31,2021 , and the year then ended. Note: Parentheses indicate a credit balance. a. What was the annual amortization resulting from the acquisition-date falr-value allocations? b. Were the Intra-entity transfers upstream or downstream? c. What Intra-entity gross profit in Inventory existed as of January 1, 2021? d. What Intra-entity gross profit In Inventory existed as of December 31, 2021? What amounts make up the $59,540 Equity Earnings of Brey account balance for 2021? What is the net income attributable to the noncontrolling Interest for 2021? What amounts make up the $456,000 Investment In Brey account balance as of December 31,2021 ? Prepare the 2021 worksheet entry to eliminate the subsidlary's beginning owners' equity balances. (If no entry Is required for a transaction/event, select "No journal entry required" In the first account fleld.) Consolidation Worksheet Entries Note: Enter debits before credits