Parrot corporation holds a 42 percent ownership of sunrise, inc., and applies the equity method to account for its investment. parrot assigned the entire original excess purchase price over book value to goodwill. during 2017, the two companies made intra-entity inventory transfers. a portion of this merchandise was not resold until 2018. during 2018, additional transfers were made. what is the difference between upstream transfers and downstream transfers? how does the direction of an intra-entity transfer (upstream versus downstream) affect the application of the equity method?

1. Who is the protagonist of your novel or short story? Describe the protagonist.
The character's name is August Pullman. He lives in Manhatton, NY. He struggles with Treacher Collins' syndrome, and has been homeschooled his whole life. Now it is time for him to start 5th grade and he has been enrolled in a public school for the first time.

2. Provide a quotation from the text to support your answer.
"I know I'm not an ordinary 10 year old kid. [...] I know ordinary kids don’t get stared at wherever they go."  "My name is August, by the way. I won’t describe what I look like. Whatever you’re thinking, it’s probably worse" Next week I start fifth grade. Since I’ve never been to a real school before, I am pretty much totally and completely petrified." 

3. Who is the antagonist of your novel or short story? Describe the antagonist.
Julian. He is a passive aggressive bully, determined to make August's year horrible.

4. Provide a quotation from the text to support your answer. (Can't find this, sorry.)

5. Describe the main conflict in your novel or short story.
It revolves around August trying to get through his 5th grade year in public school.

6. Which of the four major types of conflict best describes the situation you described?
Character v. Society, & Character v. Character.
August v. The School, and people's opinions of him, but also August v. Julian