S equity at acquesition consist of $300000$ common stock and $100000$ retained earninginventory understaed $20000$ of which $80\%$ sold in y$1$ and$15\%$ sold in y$2$ note payable overstated $9000$ and $3$ years to maturitynote receivable overstated $6000$ and $24$ months remaining to mature S net income for year $1$ was $60000$ and S net income for year $2$ was $70000$S dividends in year $1=15000$ in year $2$ the samesales from P to S year$1$ of product A $1000$ @$18$ cost to P $14$ and S sold to external @$22$ in y$1600$ and $300$ y$2$ sales from S to P year$1$ of product B $900$ @$17$ cost to S $15$ and P sold to external @$20$ in y$1700$ and $150$ y$2$sales from P to S year$2$ product C $500$ @$20$ cost to P $17$ and S sold $150$ units to external @$25$sales from S to P year$2$ product D $400$ @$18$ cost to S $12$ and P sold $150$ units to external @$20$Interest Rate:$63\%$find the following amounts for year $2$upstream unrealized gross profit become realized downstream unrealized gross profit become realized upstream realized gross profit become unrealized downstream realized gross profit become unrealized upstream unrealized gross profit still unrealized downstream unrealized gross profit still unrealized adjusted net income of S before gross profit adjustments adjusted net income of S after upstream gross profit adjustments adjusted net income of S before upstream gross profit adjustments unamortized differences beginning of year unamortized differences ending of year NCI share income from S changes of investment in s changes in NCI NCI share IN consolidated income statement income from S in consolidated income statement investment in S in the books of P beginning of the year investment in S in the books of P ending of the year NCI in consolidated balance sheet