Travers Company - Yarrow Company. Stookey Company ... $300,000 160,000 120.000 Following are the 2014 financial statements for these three companies. Stookey has transferred numerous amounts of inventory to Yarrow since the takeover amounting to $80,000 (2013) and $100,000 (2014). These transactions include the same markup applicable to Stookey's outside sales. In each year, Yarrow carried 20 percent of this inventory into the succeeding year before disposing of it. An effective tax rate of 45 percent is applicable to all companies. All dividend declarations are paid in the same period