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

Items Poyer Sutter

Inventory $ $640,000$ $ $440,000$

Sales $1,280,0001,080,000$

Investment income $--$

Cost of goods sold $640,000540,000$

Operating expenses $300,000370,000$

Poyer acquired $90$ percent of Sutter in January $2023.$ In allocating the newly acquired subsidiary$$s fair value at the acquisition date, Poyer noted that Sutter had developed a unpatented technology worth $$84,000$ that was unrecorded on its accounting records and had a six$-$year remaining life. Any remaining excess fair value over Sutter$$s book value was attributed to an indefinite$-$lived trademark. During $2024,$ Sutter sells inventory costing $$144,000$ to Poyer for $$208,000.$ Of this amount, $20$ percent remains unsold in Poyer$$s warehouse at year$-$end.

Required:

Determine balances for the following items that would appear on Poyer$$s consolidated financial statements for $2024$:$\backslash$table$[[,],[$a$.$ Inventory,$],[$b$.$ Sales,$],[$c$.$ Cost of goods sold,$],[$d$.$ Operating expenses,$],[$e$.$ Net income attributable to noncontrolling interest,$]]$