Assume that your company acquired a subsidiary on January 1, 2018. The purchase price was $650,000 in excess of the subsidiary's book value of Stockholders' Equity on the acquisition date, and that excess was assigned to the following [A] assets:

[A] Asset	Original Amount	Original Useful Life (years)
Property, plant and equipment (PPE), net	$325,000	20
Goodwill	325,000	Indefinite
	$650,000

The AAP asset relating to undervalued PPE with a 20-year useful life has been depreciated as part of the parent's equity method accounting. The financial statements of the parent and its subsidiary for the year ended December 31, 2013, are as follows:

	Parent	Subsidiary			Parent	Subsidiary
Income statement:				Balance sheet:
Sales	$5,500,000	$1,210,000		Assets
Cost of goods sold	(3,960,000)	(720,000)		Cash	$1,019,300	$319,200
Gross profit	1,540,000	490,000		Accounts receivable	1,398,000	278,400
Equity income	161,750			Inventory	2,134,000	357,600
Operating expenses	(825,000)	(312,000)		Equity investment	1,570,300
Net income	$876,750	$178,000		Property, plant and equipment (PPE), net	11,365,200	661,600
					$17,486,800	$1,616,800
Statement of retained earnings:
BOY retained earnings	$3,760,550	$620,000		Liabilities and stockholders' equity
Net income	876,750	178,000		Accounts payable	$805,200	$114,400
Dividends	(182,350)	(25,200)		Accrued liabilities	957,000	149,600
Ending retained earnings	$4,454,950	$772,800		Long-term liabilities	7,000,000	400,000
				Common stock	502,450	80,000
				APIC	3,767,200	100,000
				Retained earnings	4,454,950	772,800
					$17,486,800	$1,616,800

At what amount will the following accounts appear on the consolidated financial statements?

Note: Do not use negative signs with your answers.

a.	Sales	Answer
b.	Equity income	Answer
c.	Operating expenses	Answer
d.	Accounts receivable	Answer
e.	Equity investment	Answer
f.	Property plant and equipment (PPE) net	Answer
g.	Goodwill	Answer
h.	Common stock	Answer
i.	Retained earnings	Answer