Protrade Corporation acquired $80$ percent of the outstanding voting stock of Seacraft Company on January $1,2020,$ for

$$516,000$ in cash and other consideration. At the acquisition date, Protrade assessed Seacraft's identifiable assets and

liabilities at a collective net fair value of $$645,000,$ and the fair value of the $20$ percent noncontrolling interest was

$$129,000.$ No excess fair value over book value amortization accompanied the acquisition.

The following selected account balances are from the individual financial records of these two companies as of

December $31,2021$:

Each of the following problems is an independent situation:

a$.$ Assume that Protrade sells Seacraft inventory at a markup equal to $60$ percent of cost$.$ Intra$-$entity transfers were

$$102,000$ in $2020$ and $$122,000$ in $2021.$ Of this inventory, Seacraft retained and then sold $$40,000$ of the $2020$

transfers in $2021$ and held $$54,000$ of the $2021$ transfers until $2022.$

Determine balances for the following items that would appear on consolidated financial statements for $2021$: Costof goods sold, inventory, net income attributable of noncontrolling interest.