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Parker Company acquired a 70 interest in Gamma Company on January 1, 2021 in exchange for various considerations totaling $665,000. At the acquisition date, the fair value of the noncontrolling interest was $285,000. Gamma's book value of net assets on that date consisted of common stock of $390,000 and retained earnings of $410,000. Parker attributed the excess of fair value over Gamma's book value to undervalued equipment with a 10-year remaining life. Reported net income for 2021 was $300,000 for Parker and $110,000 for Gamma. Parker distributed $100,000 in dividends during 2021: Gamma paid $40,000. Gamma regularly sells inventory to Parker at a 25 percent gross profit rate. Parker consistently resold this merchandise in the year of acquisition or in the period immediately following. Transfers for the two years after this business combination were the following: Inventory Remaining at Year-End Year Transfer Price (at transfer price) 2021 $60,000 $16,000 2022 $80,000 $24,000 The following selected account balances are from the individual financial records of these two companies as of December 31, 2022 Sales Cost of goods sold Operating expenses Dividend paid Inventory Equipment (net) Parker $800,000 500,000 100,000 115,000 440.000 300,000 Gamma $500,000 300,000 60,000 60,000 320,000 120,000 Inventory Equipment (net) 440,000 300.000 320,000 120,000 Answer the following questions: (Do not add dollar sign; do not add comma to your amount; round the answer to the whole number) 1. What is the amount of Equity in Gamma Earnings for year 2022? 2. What is the amount of noncontrolling interest net income for 2022? 3. What was the balance of Investment in Gamma on Parker's book as of December 31, 2021? 4. Determine the consolidated balance of sales for 2022. 5. Determine the consolidated balance of cost of goods sold for 2022. 6. Determine the consolidated balance of operating expenses for 2022. 7. Determine the consolidated balance of inventory as of December 31, 2022. 8. Determine the consolidated balance of equipment as of December 31, 2022