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

were as follows:

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.$)$