On January 1, 2023, Barber Corporation paid $1,160,000 to acquire Thompson Company. Thompson maintained separate incorporation. Barber used the equity method to account for the investment. The following information is available for Thompson's assets, liabilities, and stockholders' equity accounts on January 1.2023 : Thompson earned net income for 2023 of $134,000 and paid dividends of $51,000 during the year. The 2023 total excess amortization of fair-value allocations is calculated to be Mutiple Choice (\$2.100). ($1,300). On January 1, 2023, Barber Corporation paid $1,160,000 to acquire Thompson Company. Thompson maintained separate incorporation. Barber used the equity method to account for the investment. The following information is available for Thompson's assets, liabilities, and stockholders' equity accounts on January 1.2023 : Thompson earned net income for 2023 of $134,000 and paid dividends of $51,000 during the year. The 2023 total excess amortization of fair-value allocations is calculated to be Mutiple Choice (\$2.100). ($1,300)