what is :

- consolidated revenues

-consolidated COGS

-consolidated expenses

-consolidated total of noncontrolling interest appearing on balance sheet?

-consolidated total for wquipment (net) at decembee 31

-consolidated inventory december 31

On January 1, Jarel acquired 80 percent of the outstanding voting stock of Suarez for $260,000 cash consideration. The remaining 20 percent of Suarez had an acquisition-date fair value of $65,000. On January 1, Suarez possessed equipment (five-year remaining life) that was undervalued on its books by $25,000. Suarez also had developed several secret formulas that Jarel assessed at $50,000. These formulas, although not recorded on Suarez's financial records, were estimated to have a 20-year future life. As of December 31, the financial statements appeared as follows: $ Jarel Suarez (380,000) $(200,000) 140,00 80,000 20,000 10,000 (140,000) $(110,000) (308,888) $(150,000) (140,000) (110,000) $ $ Revenues Cost of goods sold Expenses Net income Retained earnings, 1/1 Net income Dividends declared Retained earnings, 12/31 Cash and receivables Inventory Investment in Suarez Equipment (net) Total assets Liabilities Common stock $(260,000) $ 90,000 110,000 (440,000) 210,000 150,000 260,000 440,000 $ 1,060,000 $ (420,000) (29n.ann) 300,000 $500,000 $(140,000) (18 . ) WeL TIL 1 , vu) LAV, Vuu Dividends declared Retained earnings, 12/31 Cash and receivables Inventory Investment in Suarez Equipment (net) Total assets Liabilities Common stock Retained earnings, 12/31 Total liabilities and equities $ (440,000) $(260,000) 210,000 $ 90,000 150,000 110,000 260,000 440,000 300,000 $ 1,060,000 $500,000 $ (420,000) $(140,000) (200,000) (100,000) (440,000) (260,000) $(1,060,000) $(500,000) Included in the above statements, Jarel sold inventory costing $80,000 to Suarez for $100,000 of these goods, Suarez still owns 60 percent on December 31