I only need letters d. and e. Thanks

Consolidation several years subsequent to date of acquisition-Equity method Assume that a parent company acquired a subsidiary on January 1, 2014. The purchase price was $665,000 in excess of the subsidiary's book value of Stockholders' Equity on the acquisition date, and that excess was assigned to the following CA)assets: Origina original Useful DAJ Asset Amount Life Property, plant and equipment (PPE), net $140,000 16 years Patent 245,000 7 years License 105,000 10 years 175,000 Indefinite Goodwill $665,000 The [A] assets with definite useful lives have been depreciated or amortized as part of the parent's preconsolidation equity method tested annually for impairment, and has not been found to be impaired. The financial asset has been accounting. The Goodwill statements of the parent and its subsidiary for the year ended December 31, 2016, are as follows: Parent subsidiary Parent subsidiary Balance sheet Income statement Sales $4,802,000 1,308,300 Assets (3,457,300) 784,700 Cash Cost of goods sold $719,600 $337,400 Gross profit 1,344,700 523,600 Accounts receivable 1,229,200 303,800 Equity income 129,150 Inventory 1,624,000 389,900 720,300 340,200 Equity investment 1,530,550 Operating expenses $753,550 $183,400 2,923,200 721,000 Net income Property, plant & equipment $8,026,550 $1,752,100 Statement of retained earnings