what is h and i.

What amounts make up the $427,780 Investment in Brey account balance as of December 31,2021? At December 31,2021 , Pitino owes Brey $28,000 for inventory acquired during the period. The following separate account balances are for these two companies for December 31, 2021, and the year then ended. Note: Parentheses indicate a credit balance. a. What was the annual amortization resulting from the acquisition-date fair-value allocations? b. Were the intra-entity transfers upstream or downstream? c. What intra-entity gross profit in inventory existed as of January 1,2021 ? d. What intra-entity gross profit in inventory existed as of December 31, 2021? e. What amounts make up the $85,480 Equity Earnings of Brey account balance for 2021 ? f. What is the net inenme attrihutahle in the nonenntrnllinn interest for 3n ? 1 ? What is the net income attributable to the noncontrolling interest for 2021 ? Complete this question by entering your answers in the tabs below. What amounts make up the $85,480 Equity Earnings of Brey account balance for 2021 ? Pitino acquired 80 percent of Brey's outstanding shares on January 1, 2019, in exchange for $320,000 in cash. The subsidiary's stockholders' equity accounts totaled $304,000, and the noncontrolling interest had a fair value of $80,000 on that day. However, a building (with a eight-year remaining life) in Brey's accounting records was undervalued by $37,000. Pitino assigned the rest of the excess fair value over book value to Brey's patented technology (five-year remaining life). Brey reported net income from its own operations of $76,000 in 2019 and $92,000 in 2020 . Brey declared dividends of $25,000 in 2019 and $29,000 in 2020. Brey sells inventory to Pitino as follows: At December 31, 2021, Pitino owes Brey $28,000 for inventory acquired during the period. The following separate account balances are for these two compants for December 31, 2021, and the year then ended. Note: Parentheses indicate a credit balance. a. What was the annual amortization resulting from the acquisition-date fair-value allocations? b. Were the intra-entity transfers upstream or downstream? c. What intra-entity gross profit in inventory existed as of January 1, 2021? d. What intra-entity gross profit in inventory existed as of December 31,2021 ? Without preparing a worksheet or consolidation entries, determine the consolidation balances for these twe all amounts as positive values.)