the audit of barns company and its subsidiaries for the year ended december 31 2012 is completed the working papers contain the following information/

e. Total dividends declared and paid during 2012 are as follows:
Barns Company ………. $24,000
Webo Company ………. 22,500
Elcam Company ………. 10,000
f. On June 30, 2012, Barns sells equipment with a book value of $8,000 to Webo for $10,000. Webo depreciates equipment by the straight-line method based on a 10-year life.
g. Barns Company consistently sells to its subsidiaries at prices that realize a gross profit of 25% on sales. Webo and Elcam companies sell to each other and to Barns Company at cost. Prior to 2012, intercompany sales are negligible, but the following sales are made during 2012: