Pixar Company acquired all of Stars outstanding stock on December 31, 2018 for $600,000 cash. Stars accounting records showed the carrying value of net assets on that date to be $400,000, and a patented technology with a 10-year life was undervalued on the records by $60,000. Any recognized goodwill is considered to have an indefinite life. Pixar used the equity method to account for the investment.

The following are financial statements as of December 31, 2020 for these two companies prepared from their separately maintained accounting systems. Credit balances are indicated by parentheses. Please provide the consolidated totals for the cells with question marks in the consolidated financial statement as of December 31, 2020.

	Pixar	Star	Consolidated
	Company	Company	Totals
Income Statement
Revenues	(760,000)	(120,000)
Cost of goods sold	286,000	55,000
Amortization expense	20,000	10,000	?
Depreciation expense	80,000	15,000	?
Equity in subsidiary earnings	(34,000)		?
Net income	(408,000)	(40,000)	?
Statement of Retained Earnings
Retained Earnings, 1/1/2020	(1,200,000)	(220,000)
Net income (above)	(408,000)	(40,000)
Dividends paid	60,000	12,000	?
Retained earnings, 12/31/2020	(1,548,000)	(248,000)	fill in the ?