Assume that your company acquired a subsidiary on January 1, 2017. The purchase price was $1,100,000 in excess of the subsidiary's book value of Stockholders' Equity on the acquisition date, and that excess was assigned to the following [A] assets: Original Original [A] Asset Amount Useful Life Patent Goodwill $800,000 10 years Indefinite 300,000 $1,100,000 The [A] assets with a useful life have been amortized as part of the parent's equity method accounting. The financial statements of the parent and its subsidiary for the year ended December 31, 2019, are as follows: Parent Subsidiary Parent Subsidiary Income statement: Balance sheet: Sales $3,000,000 $1,200,000 Assets Cost of goods sold (2,000,000) (560,000) Cash $700,000 $280,000 Gross profit 1,000,000 Equity income 300,000 640,000 Accounts receivable Inventory 910,000 200,000 1,200,000 300,000 Operating expenses (450,000) (260,000) Equity investment 1,980,000 Net income $850,000 $380,000 Property, plant and equipment (PPE), net 3,000,000 800,000 $7,790,000 $1,580,000 Statement of retained earnings: BOY retained earnings $2,740,000 $400,000 Liabilities and stockholders' equity Net income 850,000 380,000 Accounts payable $400,000 $90,000 Dividends Ending retained earnings (200,000) $3,390,000 (40,000) Accrued liabilities $740,000 Long-term liabilities 500,000 1,000,000 120,000 250,000 APIC Common stock Retained earnings 500,000 300,000 2,000,000 80,000 740,000 3,390,000 $7,790,000 $1,580,000 At what amount will the following accounts appear in the consolidated financial statements for the year ended December 31, 2019? Account a. Cost of goods sold $ b. Equity income $ c. Operating expenses $ Amount d. Cash $ e. Equity investment $ f. PPE, net $ g. Patent $ h. Goodwill $ i. Common Stock $ j. Retained Earnings $