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

Items

Inventary

Sales

Investment income

Cost of goods sold

Operating expenses

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 $$78,000$ 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 $$141,000$ to Poyer for $$202,000.$ 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 $2024$ :

Note: Input all amounts as positive values.