this is the full question no missing information

The following are the financial statements of Post Corporation and its subsidiary Sage Company as at December 31, Year 3: Balance Sheets December 31, Year 3 Post Corp. $ 12,200 17,200 Cash Accounts receivable Notes receivable Inventory Land Plant and Equipment Accumulate depreciation Investment in Sage Sage Co. $ 12,900 9,100 55,000 27,000 19,000 65,000 (17,000) 32,000 175,000 520,000 (229,400) 65,000 $ 592.000 $ 171.000 $ 40,000 Accounts payable Notes payable Capital stock Retained earnings, January 1 Net income Dividends $ 212,000 55,000 100,000 158,000 117,000 (50,000) $ 592.000 50,000 72,000 24,000 (15,000) $ 171.000 Income Statement, Year 3 Post Corp $900,000 26,500 Sage Co. $240,000 Sales Management fee revenue Interest revenue Gain on sale of land Dividend revenue 6,800 30,000 $276,800 $162,000 Cost of goods sold Interest expense Other expense Income tax expense 10,500 $937,000 $540,000 20,000 180,000 80,000 $820,000 $117.000 74,800 16,000 $252,800 $ 24,000 Net income Additional information: Post purchased 70% of the outstanding shares of Sage on January 1, Year 1, at a cost of $65,000. On that date Sage had retained earnings of $15,000, and fair values were equal to carrying values for all its net assets except inventory (overvalued by $12,000) and equipment (undervalued by $18,000). The equipment had an estimated remaining life of five years. The companies sell merchandise to each other at a gross profit rate of 25%. The December 31, Year 2, inventory of Post contained purchases made form Sage amounting to $14,000. There were no intercompany purchases in the inventory of Sage on this date. During Year 3, the following intercompany transactions took place: -Sage made a payment of $26,500 to Post for management fees, which was recorded under the category "Other Expenses; -Sage made sales of $90,000 to Post. The December 31, Year 3, inventory of Post contained merchandise purchased from Sage amounting to $28,000. -Post made sales of $125,000 to Sage. The December 31, Year 3, inventory of Sage contained merchandise purchased from Post amounting to $18,000. -On July 1, Year 3, Post borrowed $55,000 from Sage and signed a note bearing interest at 12% per annum. The interest on this note was paid on December 31, Year 3. -During the year Sage sold land to Post and recorded a gain of $30,000 on the transaction. This land is being held by Post on December 31, Year 3. Required: Prepare the following consolidated financial statements for Year 3: a) Income statement b) Retained earnings statement C) Balance sheet