Please use the following information for Questions 18 - 22. Several years ago Cooper Inc. acquired an 80% interest in Williams Co. The book values of Williams asset and liability accounts at that time were considered to be equal to their fair values. Cooper's acquisition value corresponded to the underlying book value of Williams so that no allocations or goodwill resulted from the transaction. Sales The following selected account balances were from the individual financial records of these two companies as of December 31, 2021: Cooper Inc. Williams Co. $945.000 $533,000 Cost of goods sold 430,000 293.000 Operating expenses 222,000 155.000 Retained earnings 1,040,000 272,000 1/1/21 Inventory 515,000 163,000 Buildings (net) 503.000 210,000 Cooper sold inventory to Williams as follows. Intra-entity transfers in 2020 of $140,000 had a cost of $112,000. Intra-entity transfers in 2021 of $175,000 had a cost of $140,000. Of this inventory $49,000 of the 2020 transfers were retained and then sold by Williams in 2021, while $64.000 of the 2020 transfers were held until 2022. Cooper sold a building to Williams on January 1, 2020 for $125,000, although the book value of this asset was only $85,000 on that date. The building had a five-year remaining useful life and was to be depreciated using the straight-line method with no salvage value. For the consolidated financial statements for 2021, determine the balances that would appear for the following accounts. Please show your work for the opportunity for partial credit. Cost of goods sold Edit View Insert Format Tools Table 12pt Paragraph A v Question 19 5 pts Inventory Edit View Insert Format Tools Table 12pt Paragraph B IUA V Tv Non-controlling interest in subsidiary's net income Edit View Insert Format Tools Table 12pt Paragraph BIU 2 O words > Question 21 9 pts Buildings (net) Edit View Insert Format Tools Table 12pt Paragraph A