The following are several figures reported for Poyer and Sutter as of December 31, 2024: \begin{tabular}{|c|c|c|} \hline Items & Poyer & Sutter \\ \hline Inventory & $540,609 & S 346,606 \\ \hline Sales & 1,080,009 & 800,06 \\ \hline Inves til & & \\ \hline Cost of goods : & 549,089 & 440,60 \\ \hline Operating e & 259,000 & 320,0 \\ \hline \end{tabular} Poyer acquired 90 percent of Sutter in January 2023. In allocating the newly acquired subsidlary's fair value at the acquisition date, Poyer noted that Sutter had developed a unpatented technology worth $64,000 that was unrecorded on Its accounting records and had a five-year remaining Ife. Any remaining excess falr value over Sutter's book value was attributed to an Indefinte-Ived trademark. During 2024, Sutter sells Inventory costing $134,000 to Poyer for $188,000. Of this amount, 15 percent remains unsold in Poyer's warehouse at yearend