The following are several figures reported for Poyer and Sutter as of December 31, 2024: Poyer acquired 70 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 $70,000 that was unrecorded on its accounting records and had a four-year remaining tife. Any remaining excess falr value over Sutter's book value was attributed to an indefinite-lived tradematk During 2024, Sutter sells inventory costing $126.000 to Poyer for $172.000. 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 financlal statements for 2024 : Note: Input all amounts as positive values