On January 2, 2018, Amazon, Inc. acquired Whole Foods as a wholly-owned subsidiary, paying $1,341,500. The purchase price was $800,000 in excess of the book value of Whole Foods' net assets. Part of the excess was attributable to a building with a 7-year life undervalued by $350,000. The rest was goodwill. On the acquisition date, Whole Foods reported retained earnings equal to $385,000. The parent uses the cost method of pre-consolidation Equity investment bookkeeping. The 2020 financial statements for the two companies are presented below.

Amazon, Inc. Whole Foods

Sales revenue $1,875,000 $781,000

Cost of goods sold -658,000 -451,000

Gross profit 1,217,000 330,000

Operating expenses -325,000 -129,000

Dividend income 23,400 0

Net Income $915,400 $201,000

Retained Earnings, 1/1/20 $2,316,500 $475,500

Net income 915,400 201,000

Dividends -75,000 -23,400

Retained Earnings, 12/31/20 $3,156,900 $653,100

Cash and receivables $491,240 $540,200

Inventory 785,000 515,200

Equity investment 1,341,500

Property, plant & equipment (Net) 3,852,000 346,500

Total Assets $6,469,740 $1,401,900

Accounts payable $408,000 $157,800

Accrued liabilities 498,340 365,000

Notes payable 478,500 69,500

Common stock 350,000 70,000

Additional paid-in capital 1,578,000 86,500

Retained Earnings, 12/31/20 3,156,900 653,100

Total Liabilities and Equities $6,469,740 $1,401,900

At what amount will the following accounts appear on the consolidated financial statements for 2020?

a. Cost of Goods Sold b. Dividend Income c. Operating Expenses d. Cash and Receivables

e. Equity Investment f. Property, Plant and Equipment (net of accumulated depreciation)

g. Goodwill h. Common Stock i. Retained Earnings