KLM purchased 100% of XYZ and each firm continues to exist independently and the acquisition resulted in $25,000 of excess amortization. In year 1 XYZ, reported a net loss of $350,000 and paid dividends of $45,000. Determine the Year 2 *C entry assuming KLM employs partial equity and then compute *C year 2 assuming KLM employs initial value. Show all work.