Assume a parent company acquired a subsidiary on January $1,2$XX$1,$ for $$2,520,000.$ The purchase price was $$1,512,000$ in excess of the subsidiary$$s $$1,008,000$ book value of Stockholders$$ Equity on the acquisition date. Of this excess purchase price, $$672,000$ was assigned to Property, plant and equipment with a remaining economic useful life of $16$ years, $$504,000$ was assigned to an unrecorded patent with a remaining economic useful life of $6$ years. Any remaining excess was assigned to Goodwill. On the acquisition date, the subsidiary reported retained earnings equal to $$604,800.$ The parent uses the cost method of pre$-$consolidation Equity investment bookkeeping.

The financial statements of the parent and its subsidiary for the year ended December $31,2$XX$4,$ are as follows:

Parent Subsidiary Parent Subsidiary

Income Statement Balance sheet:

Sales $$5,880,000$ $$2,688,000$ Assets

Cost of goods sold $(3,528,000)(1,344,000)$ Cash $$1,680,000$ $$588,000$

Gross profit $2,352,0001,344,000$ Accounts receivable $1,512,000672,000$

Investment income $168,000$ Inventory $2,352,000840,000$

Operating expenses $(1,680,000)(1,008,000)$ Equity investment $2,520,000$

Net income $$840,000$ $$336,000$ Property, plant and equipment $($PPE$),$ net $7,560,0001,512,000$

$$15,624,000$ $$3,612,000$

Statement of retained earnings:

BOY retained earnings $$3,276,000$ $$1,176,000$ Liabilities and stockholders' equity

Net income $840,000336,000$ Accounts payable $$1,176,000$ $$268,800$

Dividends $(252,000)(168,000)$ Accrued liabilities $1,512,000336,000$

Ending retained earnings $$3,864,000$ $$1,344,000$ Long$-$term liabilities $4,704,0001,260,000$

Common stock $1,680,000184,800$

APIC $2,688,000218,400$

Retained earnings $3,864,0001,344,000$

$$15,624,000$ $$3,612,000$

At what amount will the following accounts appear on the consolidated financial statements? Do not use negative signs with your answers.

a$.$ Sales Answer $1$

$0$

b$.$ Investment income Answer $2$

$0$

c$.$ Operating expenses Answer $3$

$0$

d$.$ Inventories Answer $4$

$0$

e$.$ Equity investment Answer $5$

$0$

f$.$ Property, plant and equipment $($PPE$),$ net Answer $6$

$0$

g$.$ Patent Answer $7$

$0$

h$.$ Goodwill Answer $8$

$0$

i$.$ Common stock Answer $9$

$0$

j$.$ Retained earnings Answer $10$

$0$