Anderson Company acquired 40 percent of the outstanding voting stock of Beech Company on January 1, 2020, for $360,000 in cash and had the ability to significantly influence the investee's operations and decision making. The book value of Heech's net assets on that date was 5600,000, 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 2020 and $100,000 in 2021. Dividends of $10,000 and $15,000 are declared and paid in 2020 and 2021, respectively. Anderson sold inventory with an original cost of $28,000 to Beech during 2020 at a price of $40,000. Beech still held 510,000 (transfer price) of this amount in inventory as of December 31, 2020 These goods are to be sold to outside parties during 2021. During 2021. Anderson made additional inventory sales of $80,000 to Beech during the period. The original cost of the merchandise was $64,000. Beech did not resell 25 percent of these 2021 purchase from Anderson until 2022 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 it Equity in Beech Earnings on its income statement for year 2021? 3. What amount should Anderson report for its Investment in Beech on its balance sheet at the end of 2021