The following are several figures reported for Allister and Barone as of December 31, 2021 : Allister acquired 80 percent of Barone In January 2020. In allocating the newly acquired subsidlary's falr 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 remalnIng llfe. Any remalnIng excess falr value over Barone's book value was attrlbuted to goodwill. During 2021, Barone sells Inventory costing $121,000 to Allister for $162,000. Of this amount, 10 percent remalns unsold in Allister's warehouse at year-end. Determine balances for the following Items that would appear on Allister's consolidated financlal statements for 2021