Player Company acquired $60$ percent ownership of Scout Company's voting shares on January $1,20$X$2.$ During $20$X$5,$ Player purchased inventory for $$20,000$ and sold the full amount to Scout Company for $$30,000.$ On December $31,205,$ Scout's ending inventory included $$6,000$ of items purchased from Player. Also in $205,$ Scout purchased inventory for $$50,000$ and sold the units to Player for $$80,000.$ Player included $$20,000$ of its purchase from Scout in ending inventory on December $31,205.$

Summary income statement data for the two companies revealed the following:

$\backslash$table$[[,$Player Company,Scout Company$],[$Sales$,$$$400,000,$$$200,000$C