he following are selected account balances from Penske Company and Stanza Corporation as of December $31,2024$:

AccountsPenskeStanzaRevenues$(766,000)(724,000)$Cost of Goods Sold$273,100181,000$Depreciation Expense$216,000266,000$Investment IncomeNot Given$0$Dividends Declared$80,00060,000$Retained Earnings, $1/1/24(790,000)(244,000)$Current Assets$506,000660,000$Copyrights$964,000532,500$Royalty Agreements$668,0001,186,000$Investment in StanzaNot Given$0$Liabilities$(684,000)(1,637,500)$Common Stock$(600,000)(200,000)$Additional Paid$-$in$-$Capital$(150,000)(80,000)$

Note: Parentheses indicate a credit balance.

On January $1,2024,$ Penske acquired all of Stanza's outstanding stock for:

Cash and Common Stock $($fair value$)822,000$Stock Issuance Costs$10,000$

At the date of acquisition, copyrights $($with a six$-$year remaining life$)$ have the following:

Book Value$612,000$Fair Value$750,000$

Required:

Complete the allocation schedule and determine the following amounts as of December $31,2024$:

a$.$ Complete the allocation schedule.

b$.$ What is the consolidated copyrights balance?

c$.$ What is the consolidated net income?

d$.$ What is the consolidated retained earnings balance?

e$.$ What is the consolidated balance for goodwill?