wing are several figures reported for Allister and Barone as ofDecember 31, 2015: Allister Barone Inventory $ 530,000 $ 330,000Sales 1,060,000 860,000 Investment income not given Cost of goodssold 530,000 430,000 Operating expenses 245,000 315,000 Allisteracquired 90 percent of Barone in January 2014. In allocating thenewly acquired subsidiary's fair value at the acquisition date,Allister noted that Barone had developed a customer list worth$62,000 that was unrecorded on its accounting records and had afour-year remaining life. Any remaining excess fair value overBarone's book value was attributed to goodwill. During 2015, Baronesells inventory costing $133,000 to Allister for $186,000. Of thisamount, 10 percent remains unsold in Allister's warehouse atyear-end. Determine balances for the following items that wouldappear on Allister's consolidated financial statements for2015:

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