Accounts payable 448 394 Accounts receivable 1,292 840 Accumulated depreciation 6,758 6,642 Cash & equivalents 236 138 Common stock 1,196 1,130 Cost of goods sold 1,500 n. a. Depreciation expense ? n. a. Common stock dividends paid ? n. a. Interest expense 140 n. a. Inventory 1,026 1,036 Addition to retained earnings 602 n. a. Long-term debt 824 746 Notes payable 230 380 Gross plant & equipment 10,260 10,000 Retained earnings 3,074 2,486 Sales 3,018 n. a. Other current liabilities 116 96 Tax rate 34 % n. a. Market price per share – year end $ 19.80 $ 17.50 Number of shares outstanding 500 million 500 million

The stock of grommet corporation, a u. s. company, is publicly traded, with no single shareholder owning more than 5 percent of its outstanding stock. grommet owns 95 percent of the outstanding stock of staple inc., also a u. s. company. staple owns 100 percent of the outstanding stock of clip corporation, a canadian company. grommet and clip each own 50 percent of the outstanding stock of fastener inc., a u. s. company. grommet and staple each own 50 percent of the outstanding stock of binder corporation, a u. s. company. which of these corporations form an affiliated group eligible to file a consolidated tax return?