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 $$23,000$ and sold the full amount to Scout Company for $$33,000.$ On December $31,205,$ Scout's ending Inventory included $$6,600$ of items purchased from Player. Also in $205,$ Scout purchased inventory for $$68,000$ and sold the units to Player for $$98,000.$ Player included $$24,500$ 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$[[$Sales$,\backslash$table$[[$Player Company$],[$$$387,200$