Poyer acquired $80$ percent of Sutter in January $2023.$ In allocating the newly acquired subsidiary's fair value at the acquisition date,

Poyer noted that Sutter had developed a unpatented technology worth $$72,000$ that was unrecorded on its accounting records and

had a four$-$year remaining life. Any remaining excess fair value over Sutter's book value was attributed to an indefinite$-$lived trademark.

During $2024,$ Sutter sells inventory costing $$127,000$ to Poyer for $$174,000.$ Of this amount, $10$ percent remains unsold in Poyer's

warehouse at year$-$end.

Required:

Determine balances for the following items that would appear on Poyer's consolidated financial statements for $2024$ :

Note: Input all amounts as positive values.

$1.$ inventory

$2.$ sales

$3.$ cost of goods sold

$4.$ operating expenses

$5.$ net income attributed to non controlling interest