Several years ago, Sunny Inc. acquired an 80% interest in Miller Co. The book values of Miller's asset and liability accounts at that time were considered to be equal to their fair values. Sunny's acquisition value corresponded to the underlying book value of Miller so that no allocations or goodwill resulted from the transfer The following selected account balances were from the individual financial records of these two companies as of December 31, 2021 Sunny Miller Sales $896,000 $504,000 Cost of goods sold 406.000 276.000 Operating expenses 210,000 147.000 Retained carnings. W121 1.036.000 252.000 Inventory 484,000 154.000 Building (net) 501.000 220,000 Investment inconve not given Assume that Miller sold inventory to Sunny at a 20% gross profit rate. Intra-entity transfers were $70.000 in 2020 and $112.000 in 2021. Of this inventory, $29.000 of the 2020 transfers were retained and then sold by Sunny in 2021, whereas $49.000 of the 2021 transfers were held until 2022. Sunny sold a building to Miller on January 1, 2020 for $112.000, although the book value of this asset was only $70,000 on that date. The building had a five-year remaining useful life and was to be depreciated using the straight-line method with no salvorge walue, Required (50 points) For the consolidated financial statements for 2021. determine the balances that would appear for the following accounts: a) Cost of Goods Sold b) Inventory c) Buildings (net d Operating expenses e) Net income attributable to the noncontrolling interest 6