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Pitino acquired 90 percent of Brey's outstanding shares on January 1, 2019, 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 2019 and $90,000 in 2020. Brey declared dividends of $24,000 in 2019 and $28,000 in 2020. Brey sells inventory to Pitino as follows: Year 2019 2020 2021 Cost to Brey $ 79,000 111,000 115,500 Transfer Price to Pitino $ 165,000 185,000 210,000 Inventory Remaining at Year-End (at transfer price) $ 35,000 47,500 45,000 At December 31, 2021, Pitino owes Brey $26,000 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. Note: Parentheses indicate a credit balance. Pitino Brey $ (882,000) $ (416,000) 525,000 219,000 186,400 78,000 (97,425) 0 $ (268,025) $(119,000) $ (508,000) $(298,000) (268,025) (119,000) 139,000 29,000 $ (637,025) $ (388,000) $ 156,000 $ 108,000 305,000 186,000 569,925 0 974,000 338,000 $ 2,004,925 $ 632,000 $ (802,900) $ (14,000) (565,000) (230,000) (637,025) (388,000) $(2,004,925) S(632,000) Sales revenues Cost of goods sold Expenses Equity in earnings of Brey Net income Retained earnings, 1/1/21 Net income (above) Dividends declared Retained earnings, 12/31/21 Cash and receivables Inventory Investment in Brey Land, buildings, and equipment (net) Total assets Liabilities Common stock Retained earnings, 12/31/21 Total liabilities and equity 5 a. What was the annual amortization resulting from the acquisition-date fair-value allocations? b. Were the intra-entity transfers upstream or downstream? c. What intra-entity gross profit in inventory existed as of January 1, 2021? a. What was the annual amortization resulting from the acquisition-date fair-value allocations? b. Were the intra-entity transfers upstream or downstream? c. What intra-entity gross profit in inventory existed as of January 1, 2021? d. What intra-entity gross profit in inventory existed as of December 31, 2021? e. What amounts make up the $97,425 Equity Earnings of Brey account balance for 2021? f. What is the net income attributable to the noncontrolling interest for 2021? g. What amounts make up the $569,925 Investment in Brey account balance as of December 31, 2021? h. Prepare the 2021 worksheet entry to eliminate the subsidiary's beginning owners' equity balances. i. Without preparing a worksheet or consolidation entries, determine the consolidation balances for these two companies. Complete this question by entering your answers in the tabs below. Reg A to D ReqE ReqF Req G ReqH Reg! a. What was the annual amortization resulting from the acquisition-date fair value allocations? b. Were the intra-entity transfers upstream or downstream? c. What intra-entity gross profit in inventory existed as of January 1, 2021? d. What intra-entity gross profit in inventory existed as of December 31, 2021? Show less a Annual amortization Reg A to D Req E Reg F Req G ReqH Reg 1 a. What was the annual amortization resulting from the acquisition-date fair-value allocations? b. Were the intra-entity transfers upstream or downstream? c. What intra-entity gross profit in inventory existed as of January 1, 2021? d. What intra-entity gross profit in inventory existed as of December 31, 2021? Sho Upstream a. Annual amortization b. Intra-entity transfers c. Intra-entity gross profit, January 1, 2021 d. Intra-entity gross profit, December 31, 2021 Req Ato D ReqE > Req A to D ReqE ReqF Req G ReqH ReqI What amounts make up the $97,425 Equity Earnings of Brey account balance for 2021? Complete this question by entering your answers in the tabs below. Req A to D ReqE ReqF Req G ReqH ReqI What is the net income attributable to the noncontrolling interest for 2021? Net income attributable to noncontrolling interest What amounts make up the $569,925 Investment in Brey account balance as of December 31, 2021? Investment in Brey (consideration transferred) Net income of Brey 0 0 % Dividends declared by Brey 0 % $ 0 view transaction list Consolidation Worksheet Entries 1 Prepare entry s Note: Enter debits before credits Transaction Accounts Debit Credit 1 Recordant Concentrs Coa winner Llaural Reg A to D Reg E ReqF Reg G ReqH ReqI Without preparing a worksheet or consolidation entries, determine the consolidation balances for these two companies. 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 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