Please lay out your answers clearly so I can see how you arrived at each answer.

Problem $1(12$ points$)$

On January $1,2021,$ Vacker Co$.$ acquired $70\%$ of Carper Inc. by paying $$630,000.$ Carper reported common stock on that date of $$420,000$ with retained earnings of $$252,000.$ A building was undervalued in the company's financial records by $$28,000.$ This building had a ten$-$year remaining life. Copyrights of $$80,000$ were to be recognized and amortized over $20$ years.

Carper earned income and paid cash dividends as follows:

$\backslash$table$[[,\backslash$table$[[$Net$],[$Income$]],\backslash$table$[[$Dividends$],[$Paid$]]],[2021,$$$105,000,$$$54,600$