Anchovy acquired 90 percent of Yelton on January 1, 2011. 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
2011 20,000 50,000 20,000 (at transfer price)
2012 49,000 70,000 30,000 (at transfer price)
2013 50,000 100,000 40,000 (at transfer price)

On January 1, 2012 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 December 31, 2013, trial balance 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.