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

AllisterBaroneInventory$400,000$200,000Sales 800,000 600,000Investment incomenot given Cost of goods sold 400,000 300,000Operating expenses 180,000 250,000

Allister acquired 70 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 $65,000 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 $120,000 to Allister for $160,000. Of this amount, 20 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:

\begin{tabular}{|l|l|} \hline Particulars & Amounts \\ \hline Inventory & \\ \hline Sales & \\ \hline Cost of goods sold & \\ \hline Operating expenses & \\ \hline NetincomeisattributabletoNon-controllingInterest & \\ \hline \end{tabular}