Anderson Company acquired $40$ percent of the outstanding voting stock of Beech Company on January $1,2023,$ for $$360,000$ in cash and had the ability to significantly influence the investee's operations and decision making. The book value of Beech's net assets on that date was $$600,000,$ although one of the company's buildings, with a $$70,000$ carrying amount, was actually worth $$120,000.$ This building had a

$10-$year remaining life. Beech owned a royalty agreement with a $5-$year remaining life that was undervalued by $$100,000.$ Anderson attributed to goodwill any unidentified excess cost.

Beech reported net income of $$80,000$ in $2023$ and $$100,000$ in $2024.$ Dividends of $$10,000$ and $$15,000$ are declared and paid in $2023$ and $2024,$ respectively.

Anderson sold inventory with an original cost of $$28,000$ to Beech during $2023$ at a price of $$40,000.$

Beech still held $$10,000($transfer price$)$ of this amount in inventory as of December $31,2023.$ These goods are to be sold to outside parties during $2024.$

During $2024,$ Anderson made additional inventory sales of $$80,000$ to Beech during the period. The original cost of the merchandise was $$64,000.$ Beech still held $25$ percent of these $2024$ purchase from Anderson until $2025.$Answer the following questions:

$($Do not add dollar sign; do not add comma to your amount; round the answer to the whole number$)$

$1.$ How much of Anderson's $$360,000$ payment for Beech attributable to goodwill?

$2.$ What amount should Anderson report for its Equity in Beech Earnings on its income statement for year

$2023?$

$3.$ What amount should Anderson report for its Equity in Beech Earnings on its income statement for year

$2024?$

$4.$ What amount should Anderson report for its Investment in Beech on its balance sheet at the end of

$2024?$