Presented below are several figures reported for Plate Corporation and Saucer Industries as of December $31,2014.$ The cost of the $70\%$ investment was equal to $70\%$ of the book value of Saucer's net assets. At the time of purchase, the fair values and book values of Saucer's assets and liabilities were equal.

Plate Saucer

Inventory $$120,000$ $$60,000$

Sales $200,000140,000$

Cost of Goods Sold $130,00080,000$

Expenses $40,00030,000$

In $2013,$ Saucer sold inventory to Plate which had cost $$40,000$ for $$60,000.25\%$ of this inventory remained on hand at December $31,2013,$ but was sold in $2014.$ In $2014,$ Saucer sold inventory to Plate which had cost $$30,000$ for $$45,000.40\%$ of this inventory remained unsold at December $31,2014.(30$ pts$.)$

Required: Calculate following balances at December $31,2014.$

a$.$ Consolidated Sales

b$.$ Consolidated Cost of goods sold

c$.$ Consolidated Expenses

d$.$ Noncontrolling interest share of Saucer's net income

e$.$ Consolidated Inventory