Following are selected account balances from Penske Company and Stanza Corporation as of December 31, 2018:

December 31, 2018	Penske	Stanza
Revenues	(716,000)	(796,000)
Costs of Goods Sold	255,600	199,000
Depreciation expense	233,000	378,000
Investment income	not given	0
Dividends declared	80,000	60,000
Retained Earnings 1/1/18	(674,000)	(320,000)
Current Assets	492,000	630,000
Copyrights	1,054,000	461,500
Royalty agreements	740,000	1,170,000
Investment in Stanza	not given	0
Liabilities	(542,000)	(1,502,500)
Common Stock	(6000,000)($20 par)	(200,000)($10 par)
Additional paid-in capital	(150,000)	(80,000)

Note: Parentheses indicate a credit balance.

On January 1, 2018, Penske acquired all of Stanzas outstanding stock for $854,000 fair value in cash and common stock. Penske also paid $10,000 in stock issuance costs. At the date of acquisition copyrights (with a six-year remaining life) have a $548,000 book value but a fair value of $626,000.

A. As of December 31, 2018, what is the consolidated copyrights balance?

B. For the year ending December 31, 2018, what is consolidated net income?

C. As of December 31, 2018, what is the consolidated retained earnings balance?

D. As of December 31, 2018, what is the consolidated balance to be reported for goodwill?