Pitino acquired 90 percent of Brey's outstanding shares on January 1, 2019, in exchange for $414,000 in cash. The subsidiary's stockholders' equity accounts totaled $398,000, and the noncontrolling interest had a fair value of $46,000 on that day. However, a building (with a ten-year remaining life) in Brey's accounting records was undervalued by $29,000. Pitino assigned the rest of the excess fair value over book value to Brey's patented technology (four-year remaining life).

Brey reported net income from its own operations of $72,000 in 2019 and $88,000 in 2020. Brey declared dividends of $23,000 in 2019 and $27,000 in 2020.

Brey sells inventory to Pitino as follows:

Year	Cost to Brey			Transfer Price to Pitino			Inventory Remaining at Year-End (at transfer price)
2019	$	77,000		$	155,000		$	33,000
2020		96,250			175,000			45,000
2021		140,000			200,000			75,000

At December 31, 2021, Pitino owes Brey $24,000 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.

	Pitino				Brey
Sales revenues	$	(878,000	)		$	(406,000	)
Cost of goods sold		523,000				217,000
Expenses		186,200				74,000
Equity in earnings of Brey		(91,440	)			0
Net income	$	(260,240	)		$	(115,000	)
Retained earnings, 1/1/21	$	(504,000	)		$	(294,000	)
Net income (above)		(260,240	)			(115,000	)
Dividends declared		137,000				27,000
Retained earnings, 12/31/21	$	(627,240	)		$	(382,000	)
Cash and receivables	$	154,000			$	106,000
Inventory		295,000				176,000
Investment in Brey		541,845				0
Land, buildings, and equipment (net)		972,000				336,000
Total assets	$	1,962,845			$	618,000
Liabilities	$	(780,605	)		$	(22,000	)
Common stock		(555,000	)			(214,000	)
Retained earnings, 12/31/21		(627,240	)			(382,000	)
Total liabilities and equity	$	(1,962,845	)		$	(618,000	)

Without preparing a worksheet or consolidation entries, determine the consolidation balances for these two companies. (Input all amounts as positive values.)

	Consolidated Balance
Sales revenues
Cost of goods sold
Expenses
Equity in earnings of Brey
Consolidated net income
Noncontrolling interest in consolidated net income
Consolidated net income to Pitino
Retained earnings, 1/1/21
Dividends declared
Retained earnings, 12/31/21
Cash and receivables
Inventory
Investment in Brey
Land, buildings, and equipment (net)
Patented technology
Total Assets
Liabilities
Noncontrolling interest in Brey, 12/31/21
Common Stock
Retained earnings, 12/31/21
Total liabilities and equity