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

Allister acquired $80$ 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 $$60,000$ that was unrecorded on its accounting records and had a

four$-$year remaining life. Any remaining excess fair value over Barone's book value was attributed to goodwill. During $2021,$ Barone

sells inventory costing $$121,000$ to Allister for $$162,000.$ Of this amount, $10$ 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 $2021$ :