The following are selected account balances from Penske Company and Stanza Corporation as of December $31,2024$:

Accounts Penske Stanza

Revenues $ $(776,000)$ $ $(556,000)$

Cost of goods sold $276,600139,000$

Depreciation expense $171,000262,000$

Investment income Not given $0$

Dividends declared $80,00060,000$

Retained earnings, $1/1/24(658,000)(394,000)$

Current assets $510,000514,000$

Copyrights $1,010,000378,500$

Royalty agreements $682,0001,118,000$

Investment in Stanza Not given $0$

Liabilities $(592,000)(1,241,500)$

Common stock $(600,000)($$$20$ par$)(200,000)($$$10$ par$)$

Additional paid$-$in capital $(150,000)(80,000)$

Note: Parentheses indicate a credit balance.

On January $1,2024,$ Penske acquired all of Stanza$$s outstanding stock for $$914,000$ fair value in cash and common stock. Penske also paid $$10,000$ in stock issuance costs. At the date of acquisition, copyrights $($with a six$-$year remaining life$)$ have a $$444,000$ book value but a fair value of $$618,000.$

Required:

As of December $31,2024,$ what is the consolidated copyrights balance?

For the year ending December $31,2024,$ what is consolidated net income?

As of December $31,2024,$ what is the consolidated retained earnings balance?

As of December $31,2024,$ what is the consolidated balance to be reported for goodwill?