Allison Corporation acquired 90 percent of Bretton on January 1, 2019. Of Bretton's total acquisition-date fair value, $60,000 was allocated to undervalued equipment (with a 10-year remaining life) and $80,000 was attributed to franchises (to be written off over a 20-year period). Since the takeover, Bretton has transferred inventory to its parent as follows: Year Cost Transfer Price Remaining at Year-End 2019 $ 45,000 $ 90,000 $ 30,000 (at transfer price) 2020 48,000 80,000 35,000 (at transfer price) 2021 69,000 92,000 50,000 (at transfer price) On January 1, 2020, Allison sold Bretton 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, 2021, trial balances of these two companies are as follows: Allison Bretton Sales $ 700,000 $ 400,000 Cost of goods sold 440,000 220,000 Operating expenses 120,000 80,000 Investment income Not given 0 Inventory 210,000 90,000 Equipment (net) 140,000 110,000 Buildings (net) 350,000 190,000 Determine consolidated totals for each of these account balances.