On January 1, 2023, Bretz, Incorporated, acquired 60 percent of the outstanding shares of Keane Company for $573,000 in cash. The price paid was proportionate to Keane's total fair value although at the date of acquisition, Keane had a total book value of $810,000. All assets acquired and liabilities assumed had fair values equal to book values except for a copyright (six-year remaining life) that was undervalued in Keane's accounting records by $120,000. During 2023, Keane reported net income of $150,000 and declared cash dividends of $80,000. On January 1, 2024, Bretz bought an additional 30 percent interest in Keane for $300,000. The following financial information is for these two companies for 2024. Keane issued no additional capital stock during either 2023 or 2024. Also, at year-end, there were no intra-entity receivables or payables. a. Show the journal entry Bretz made to record its January 1, 2024, acquisition of an additional 30 percent of Keane Company shares. b. Prepare a schedule showing how Bretz determined the Investment in Keane Company balance as of December 31, 2024. c. Prepare a consolidated worksheet for Bretz, Incorporated, and Keane Company for December 31, 2024