Q

Following are several figures reported for Allister and Barone as of December 31, 2015:

	Allister	Barone
Inventory	$	550,000	$	350,000
Sales		1,100,000		900,000
Investment income		not given
Cost of goods sold		550,000		450,000
Operating expenses		255,000		325,000

Allister acquired 90 percent of Barone in January 2014. In allocating the newly acquired subsidiarys fair value at the acquisition date, Allister noted that Barone had developed a customer list worth $66,000 that was unrecorded on its accounting records and had a six-year remaining life. Any remaining excess fair value over Barones book value was attributed to goodwill. During 2015, Barone sells inventory costing $135,000 to Allister for $190,000. Of this amount, 20 percent remains unsold in Allisters warehouse at year-end.

Determine balances for the following items that would appear on Allisters consolidated financial statements for 2015:

Amounts
Inventory
Sales
Cost of goods sold
Operating expenses
Net income attributable to Noncontrolling Interest