The following are several figures reported for Allister and Barone as of December $31,2021$:

Allister Barone

Inventory $ $600,000$ $ $400,000$

Sales $1,200,0001,000,000$

Investment income not given

Cost of goods sold $600,000500,000$

Operating expenses $280,000350,000$

Allister acquired $90$ percent of Barone in January $2020.$ In allocating the newly acquired subsidiary's fair value at the acquisition date, Allister noted that Barone had developed a customer list worth $$76,000$ that was unrecorded on its accounting records and had a five$-$year remaining life. Any remaining excess fair value over Barone's book value was attributed to goodwill. During $2021,$ Barone sells inventory costing $$140,000$ to Allister for $$200,000.$ Of this amount, $15$ percent remains unsold in Allister's warehouse at year$-$end.

Determine balances for the following items that would appear on Allister's consolidated financial statements for $2021$: