Selected accounts from the year$-$to$-$date financial statements for Nowak Company and its wholly owned subsidiary, Shawinigan Ltd$.,$ were as follows:

Nowak Shawinigan Consolidated

Cash $ $570$ $ $180$ $ $750$

Inventory $7501,7402,310$

Deferred income tax asset $21090372$

Sales $9,1005,20013,700$

Cost of sales $6,3704,0008,800$

Income tax expense $9104501,340$

$\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

Additional Information

$$ The above statements include the only intercompany transaction this year which was a cash sale of $$600$ by Nowak to Shawinigan at its regular margin of $30\%$ of sales and accrued income tax at its tax rate of $40\%.$

$$ Today, Shawinigan sold $$400$ of the inventory it had purchased from Nowak to an arm's length party at its regular markup of $30\%$ over cost and accrued income tax at its tax rate of $40\%.$

Required:

Determine the account balance for each account on the three financial statements after the new transaction is recorded. $($Input all amounts as positive values. Omit $ sign in your response.$)$

Nowak Shawinigan Consolidated

Cash $ $ $

Inventory

Deferred income tax asset

Sales

Cost of sales

Income tax expense