Anchovy acquired 90 percent of yelton on january 1, 2013. of yelton’s total acquisition-date fair value, $60,000 was allocated to undervalued equipment (with a 10-year life) and $80,000 was attributed to franchises (to be written off over a 20-year period). since the takeover, yelton has transferred inventory to its parent as follows: year cost transfer price remaining at year-end 2013 $20,000 $ 50,000 $20,000 (at transfer price) 2014 49,000 70,000 30,000 (at transfer price) 2015 50,000 100,000 40,000 (at transfer price) on january 1, 2014, anchovy sold yelton a building for $50,000 that had originally cost $70,000 but had only a $30,000 book value at the date of transfer. the building is estimated to have a five-year remaining life (straight-line depreciation is used with no salvage value). selected figures from the december 31, 2015, trial balances of these two companies are as follows: anchovy yelton sales $600,000 $500,000 cost of goods sold 400,000 260,000 operating expenses 120,000 80,000 investment income not given 0 inventory 220,000 80,000 equipment (net) 140,000 110,000 buildings (net) 350,000 190,000 determine consolidated totals for each of these account balances.