Adams Corporation acquired 90 percent of the outstanding voting shares of Barstow, Incorporated, on December 31, 2022. Adams paid a total of $603,000 in cash for these shares. The 10 percent noncontrolling interest shares traded on a daily basis at fair value of $67,000 both before and after Adams's acquisition. On December 31, 2022, Barstow had the following account balances: December 31, 2024, adjusted trial balances for the two companies follow: At year-end, there were no intra-entity receivables or payables. Required: a. Determine the annual excess amortization. b. Determine Adams's method of accounting for its investment in Barstow. c. and d. Prepare a consolidation worksheet for Adams Corporation and Barstow, Incorporated, as of December 31, 2024. Adams Corporation acquired 90 percent of the outstanding voting shares of Barstow, Incorporated, on December 31, 2022. Adams paid a total of $603,000 in cash for these shares. The 10 percent noncontrolling interest shares traded on a daily basis at fair value of $67,000 both before and after Adams's acquisition. On December 31, 2022, Barstow had the following account balances: December 31, 2024, adjusted trial balances for the two companies follow: At year-end, there were no intra-entity receivables or payables. Required: a. Determine the annual excess amortization. b. Determine Adams's method of accounting for its investment in Barstow. c. and d. Prepare a consolidation worksheet for Adams Corporation and Barstow, Incorporated, as of December 31, 2024