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. Any remaining

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.

Answer is complete but not entirely correct.