Pitino acquired 90 percent of Brey's outstanding shares on January 1, 2022, in exchange for $432,000 in cash. The subsidiary's stockholders' equity accounts totaled $416,000, and the noncontrolling interest had a fair value of $48,000 on that day. However, a building (with a ten-year remaining life) in Brey's accounting records was undervalued by $33,000. 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 $74,000 in 2022 and $90,000 in 2023. Brey declared dividends of $24,000 in 2022 and $28,000 in 2023.

Brey sells inventory to Pitino as follows:

Year	Cost to Brey	Transfer Price to Pitino	Inventory Remaining at Year-End (at transfer price)
2022	$ 79,000	$ 165,000	$ 35,000
2023	111,000	185,000	47,500
2024	115,500	210,000	45,000

At December 31, 2024, Pitino owes Brey $26,000 for inventory acquired during the period.

The separate account balances for the two companies at December 31, 2024, and the year then ended follow.

Note: Parentheses indicate a credit balance.

Items	Pitino	Brey
Sales revenues	$ (882,000)	$ (416,000)
Cost of goods sold	525,000	219,000
Expenses	186,400	78,000
Equity in earnings of Brey	(97,425)	0
Net income	$ (268,025)	$ (119,000)
Retained earnings, 1/1/24	$ (508,000)	$ (298,000)
Net income (above)	(268,025)	(119,000)
Dividends declared	139,000	29,000
Retained earnings, 12/31/24	$ (637,025)	$ (388,000)
Cash and receivables	$ 156,000	$ 108,000
Inventory	305,000	186,000
Investment in Brey	569,925	0
Land, buildings, and equipment (net)	974,000	338,000
Total assets	$ 2,004,925	$ 632,000
Liabilities	$ (802,900)	$ (14,000)
Common stock	(565,000)	(230,000)
Retained earnings, 12/31/24	(637,025)	(388,000)
Total liabilities and equities	$ (2,004,925)	$ (632,000)

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

Note: 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, 1/1/24
Dividends declared
Retained earnings, 12/31/24
Cash and receivables
Inventory
Investment in Brey
Land, buildings, and equipment (net)
Patented technology
Total Assets
Liabilities
Noncontrolling interest in Brey, 12/31/24
Common Stock
Retained earnings, 12/31/24
Total liabilities and equities

What amounts make up the $569,925 Investment in Brey account balance as of December 31, 2024?

Investment in Brey (consideration transferred)
Net income of Brey
	0
	0
		%
Dividends declared by Brey
	0
		%
			$0

What amounts make up the $97,425 Equity in Earnings of Brey account balance for 2024?

		%