Pitino acquired 90 percent of Brey's outstanding shares on January 1, 2019, in exchange for $459,000 in cash. The subsidiary's stockholders' equity accounts totaled $443,000, and the noncontrolling interest had a fair value of $51,000 on that day. However, a building (with a ten-year remaining life) in Brey's accounting records was undervalued by $39,000. 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 $77,000 in 2019 and $93,000 in 2020. Brey declared dividends of $25,500 in 2019 and $29,500 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	$	82,000		$	180,000		$	38,000
2020		100,000			200,000			50,500
2021		123,750			225,000			60,000

At December 31, 2021, Pitino owes Brey $29,000 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	$	(888,000	)		$	(431,000	)
Cost of goods sold		528,000				222,000
Expenses		186,700				84,000
Equity in earnings of Brey		(101,115	)			0
Net income	$	(274,415	)		$	(125,000	)
Retained earnings, 1/1/21	$	(514,000	)		$	(304,000	)
Net income (above)		(274,415	)			(125,000	)
Dividends declared		142,000				32,000
Retained earnings, 12/31/21	$	(646,415	)		$	(397,000	)
Cash and receivables	$	159,000			$	111,000
Inventory		320,000				201,000
Investment in Brey		592,470				0
Land, buildings, and equipment (net)		977,000				360,000
Total assets	$	2,048,470			$	672,000
Liabilities	$	(822,055	)		$	(21,000	)
Common stock		(580,000	)			(254,000	)
Retained earnings, 12/31/21		(646,415	)			(397,000	)
Total liabilities and equity	$	(2,048,470	)		$	(672,000	)

Without preparing a worksheet or consolidation entries, determine the consolidation balances for these two companies.