Answer:
Inventory                     871,900
Sales                         1,772,000
COGS                           800,100
Operating expenses  582,800
NCI                                    9,910
Explanation:
As there inventory is sold upstream we deduct the unsold amount
<u>Inventory:</u>
540,000 + 340,000 = 880,000
134,000 x 15% =  20,100 historic cost
188,000 x 15% = 28,200 value of the inventory in the parent company
we eliminate the gross profit against inventory 
28,200 - 20,100 = 8,100
880,000 - 8,100 = 871.900
<u>Sales</u>
 1,080,000 + 880,000 = 1.960.000
we deduct the 188,000 intra-entity sale from subsidiary to parent
the portion sold to third parties is given in the parent sales figure so we eliminate this to abvoid counting the same good twice:
1,960,000 - 188,000 = 1,772,000
<u>The COGS</u> should be for the subsidiary amount only
540,000  +  440,000 = 980,000
we subtract the 188,000 x 85% COGS of the parent when selling the goods of the subsidiary: 159,800
And from the subsidiary there is also a 15% of their COGS which should be elimanate as it didn't ended in a non-affiliate (is in the parent inventory)
134,000 x 15% = 20,100
COGS 980,000 - 159,800 - 20,100 = 800.100
Operating expenses 250,000 320,000  = 570,000
we also add up the amortization of Barone intangible asset
64,000 / 5 = 12,800
total expenses 582,800
<u>Non controlling income:</u> (10% of Barone)
We calculate the subsidiary income
880,000  - 440,000 - 332,800 =  107,200 we calculate 10% of this:
10,720
Then, we subtract the percentage of their income in the non-realized gain (sale to parent company)
8,100 x 10% = 810
Non controlling income 10,720 - 810 = 9.910