Allison Corporation acquired all of the outstanding voting stock of Mathias, Inc., on January 1,2020 , in exchange for $6,203,000 in cash. Allison intends to maintain Mathias as a wholly owned subsidiary. Both companies have December 31 fiscal year-ends. At the acquisition date, Mathias's stockholders' equity was $2,080,000 including retained earnings of $1,580,000. At the acquisition date, Allison prepared the following fair-value allocation schedule for its newly acquired subsidiary: Postacquisition, Allison employs the equity method to account for its investment in Mathias. During the two years following the business combination, Mathias reports the following income and dividends: No asset impairments have occurred since the acquisition date. Individual financial statements for each company as of December 31,2021 , follow. Parentheses indicate credit balances. Dividends declared were paid in the same period. Required: a. Determine the annual excess fair over book value amortization. b. Prepare a worksheet to determine the consolidated values to be reported on Allison's financial statements