The following are several figures reported for Poyer and Sutter as of December $31,2024$:

Poyer acquired $80$ percent of Sutter in January $2023.$ In allocating the newly acquired subsidiary's fair value at the acquisition date, Poyer noted that Sutter had developed a unpatented technology worth $\backslash (\backslash$$ $72,000\backslash )$ that was unrecorded on its accounting records and had a four$-$year remaining life. Any remaining excess fair value over Sutter's book value was attributed to an indefinite$-$lived trademark. During $2024,$ Sutter sells inventory costing $\backslash (\backslash$$ $127,000\backslash )$ to Poyer for $\backslash (\backslash$$ $174,000\backslash ).$ Of this amount, $10$ percent remains unsold in Poyer's warehouse at year$-$end.

Required:

Determine balances for the following items that would appear on Poyer's consolidated financial statements for $2024$:

Note: Input all amounts as positive values.