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

	Allister		Barone
Inventory	$	500,000	$	300,000
Sales		1,000,000		800,000
equipment		300,000		200,000
Cost of goods sold		500,000		400,000
Operating expenses		230,000		300,000
Allister sold equipment to Barone (a wholly owned subsidiary) for $200,000 in cash. The equipment had originally cost $180,000 but had a book value of only $110,000 when transferred. On that date, the equipment had a five-year remaining life. Depreciation expense is computed using the straight-line method. Allister reported $300,000 in net income in 2021 (not including any investment income) while Barone reported $98,000. Allister attributed any excess acquisition-date fair value to Barone unpatented technology, which was amortized at a rate of $4,000 per year. a) What is consolidated net income for 2021? b) what is the consolidated Equipment balances? please answer both question