Several years ago, Swanson Incorporated acquired an $80\%$ interest in Haverford Company. The book values of Haverford's asset and liability accounts at that time were considered to be equal to their fair values. Swanson$$s acquisition value corresponded to the underlying book value of Haverford 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 $31,2024$:

Swanson Haverford

Sales $ $896,000$ $ $504,000$

Cost of goods sold $406,000276,000$

Operating expenses $210,000147,000$

Retained earnings, $1/1/241,036,000252,000$

Inventory $484,000154,000$

Buildings $($net$)501,000220,000$

Investment income not given

Assume that Haverford sold inventory to Swanson at a markup equal to $25\%$ of cost$.$ Intra$-$entity transfers were $$70,000$ in $2023$ and $$112,000$ in $2024.$ Of this inventory, $$29,000$ of the $2023$ transfers were retained and then sold by Swanson in $2024,$ whereas $$49,000$ of the $2024$ transfers were held until $2025.$

Required:

For the consolidated financial statements for $2024,$ determine the balances that would appear for the following accounts: $($i$)$ Cost of Goods Sold; $($ii$)$ Inventory; and $($iii$)$ Net income attributable to the noncontrolling interest.