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Pitino acquired 90 percent of Brey's outstanding shares on January 1, 2016, in exchange for $531,000 in cash. The subsidiary's stockholders' equity accounts totaled $515,000 and the noncontrolling interest had a fair value of $59,000 on that day. However, a building (with a ten-year remaining life) in Brey's accounting records was undervalued by $30,000. Pitino assigned the rest of the excess fair value over book value to Brey's patented technology (six-year remaining life) Brey reported net income from its own operations of $85,000 in 2016 and $101,000 in 2017. Brey declared dividends of $29,500 in 2016 and $33,500 in 2017 Inventory Remaining at Year-End (at transfer price) Transfer Price to Pitino Year 2016 2017 2018 Cost to Brey $. 90,000 $ 220,000 $ 46,000 132,000 145,750 240,000 265,000 58,000 65,000 At December 31, 2018, Pitino owes Brey $37,000 for inventory acquired during the period The following separate account balances are for these two companies for December 31, 2018, and the year then ended Note: Parentheses indicate a credit balance Pitino $ (904,000) (471,000) 536,000 187,500 114,615 re Sales revenues Cost of goods sold Expenses 230,000 100,000 Equity in earnings of Brey $ (295,115) $ (141,000) (530,000) $(320,000) (295,115) (141,000) Net income Retained earnings, 1/1/18 Net income (above) Dividends declared 150,000 Retained earnings, 12/31/18 Cash and receivables Inventory Investment in Brey Land, buildings, and equipment (net) 57,000 $ (675,115) (404,000) 167,000 119,000 265,00e 360,00e 662,625 985,000e 349,000 $2,174,625 733,000 Total assets Liabilities Common stock Retained earnings, 12/31/18 $ (879,510) $ (11,000) (620,000) (318,000) (675,115) (494,000) $ (2,174,625) (733,000) Total liabilities and equity