Note; Parentheses indicate a credit balance. a. Determine the following account balances: - Gain on bargain purchase. - Earnings from Chandler. - Irvestrment in Chandler. b. Prepare a December 31, 2021, consolidated worksheet for Brooks and Chandler. Complete this question by entering your answers in the tabs below. Dotermine the foliowing account balances. (Input all amounts as positive values.) On January 1, 2021. Brooks Corporation exchanged $1,029,000 fair-value consideration for all of the outstanding voling stock of Chandler, Inc. At the acquisition date, Chandler had a book value equal to $955,000. Chandler's individual assets and liabilities had fali values equal to their respective book values except for the patented technology account, which was undervalued by $198,000 with an estimated remaining life of six years. The Chandler acquisition was Brooks's only business combination for the year. In case expected synergles did not materialize, Brooks Corporation wished to prepare for a potential future spin-off of Chandlex Inc. Therefore, Brooks had Chandler maintain its separate incorporation and independent accounting information system as elemients of continuing value. On December 31, 2021, each company submitted the following financial statements for consolidation. Dividends were dectared and paid in the same period