On January $1,2024,$ Brooks Corporation exchanged $$1,182,500$ fair$-$value consideration for all of the outstanding voting stock of

Chandler, Incorporated. At the acquisition date, Chandler had a book value equal to $$1,127,500.$ Chandler's individual assets and

liabilities had fair values equal to their respective book values except for the patented technology account, which was undervalued by

$$210,000$ with an estimated remaining life of six years. The Chandler acquisition was Brooks's only business combination for the year.

In case expected synergies did not materialize, Brooks Corporation wished to prepare for a potential future spin$-$off of Chandler,

Incorporated. Therefore, Brooks had Chandler maintain its separate incorporation and independent accounting information system as

elements of continuing value.

On December $31,2024,$ each company submitted the following financial statements for consolidation. Dividends were declared and

paid in the same period.

Note: Parentheses indicate a credit balance.

Required:

a$.$ Determine the following account balances:

Gain on bargain purchase.

Earnings from Chandler.

Investment in Chandler.

b$.$ Prepare a December $31,2024,$ consolidated worksheet for Brooks and Chandler.