Please help with highlighted jorunal entry! It is not technology undervalued. Also help to see if the amounts entered are correct.

Problem 3-33 (LO 3-3, 3-4, 3-6) On January 1, 2018, Brooks Corporation exchanged $1,183,000 fair-value consideration for all of the outstanding voting stock of Chandler, Inc. At the acquisition date, Chandler had a book value equal to $1,105,000. 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 $204,000 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, Inc. Therefore, Brooks had Chandler maintain its separate incorporation and independent accounting information system as elements of continuing value On December 31, 2018, each company submitted the following financial statements for consolidation. Dividends were declared and paid in the same period Brooks Corp Chandler Inc Income Statement Revenues Cost of goods sold Gain on bargain purchase Depreciation and amortization Equity earnings from Chandler (640,000) 255,000 (126,000) 150,000 (199,009) (560,000) $. (587,000) 203,000 151,000e Net income $. (233,000) Statement of Retained Earnings Retained earnings, 1/1 Net income (above) Dividends declared (805,000) (233,000) 46,090 $(1,835,000) (560,000) 100,000 $(2,295,000) (998,000) Retained earnings, 12/31 Balance Sheet Current assets Investment in Chandler Trademarks Patented technology Equipment $ 432,000 $ 343,000 1,468,000 134,000 395,000e 693,000 221,000 410,000 341,000 $ 1,404,000 $ 3,033,000 Total assets Liabilities Common stock Retained earnings, 12/31 (203,000) (106,000) (300,000) (2,295,000) (998,000 (1,404,000) (535,000) Total liabilities and equity $ (3,033,000) Note: Parentheses indicate a credit balance a. Determine the following account balances