The following are several figures reported for Poyer and Sutter as of December 31, 2024: 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 $74,000 that was unrecorded on its accounting records and had a five-year remaining life. Anytemaining excess fair value over Sutter's book value was attributed to an indefinite-lived trademark. During 2024. Sutter sells inventory costing $128,000 to Poyer for $176,000. Of this amount, 15 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. \begin{tabular}{|l|l|} \hline a. Inventory \\ \hline b. Sales \\ \hline c. Cost of goods sold \\ \hline d. Operating expenses \\ \hline e. Net income attributable to noncontrolling interest \\ \hline \end{tabular}