Toto company invested in Far company in $1/1/2019$ and paid $45,000$$ in excess of underlying book value, in that time the book value of assets and liabilities for Far was equal fair market value, in $31/12/2019$ there was $5000$$ unrealized profit from downstream sales and $4,000$ in $\frac{31}{12}\frac{?}{2020},$ in $\frac{1}{1}\frac{?}{2020}$ Toto sold equipment to Far with book value $21,000$ for $30,000$ with $3$ years useful life and during $2020$ Toto sold land cost $7000$ for $10,000$ to Far, the following is consolidation working paper for Toto and Far $.$company in $31/12/2020$

Required: find the missing amount in the working $?$paper

Consolidation working paper

$\frac{31}{12}\frac{?}{2020}$

$\backslash$table$[[\backslash$table$[[$Income Statement$]],$Toto,Far,$dr,,$consolidation$],[$Sales$,300,000,|100,000||,20,000,,380,000],[$Income from Sim,$31,000,,,$A$,,0],[$Gain on equipment,$9000,,$B$,,\sqrt[\phantom{2}]{0}$