1. How will the Excess fair value be assigned to the specific accounts based on their fair values affected?

2. How will these vary based on the Equity, Partial equity, or Initial value methods over the years?

*** looking for a step by step explanation please.

Pecos Company acquired 100 percent of Suaro's outstanding stock for $1,450,000 cash on January 1, 2020, when Suaro had the following balance sheet