The following are selected account balances from Penske Company and Stanza Corporation as of December $31,2021$: The following are selected account balances from Penske Company and Stanza Corporation as of December $31,2021$ :

Note: Parentheses indicate a credit balance.

On January $1,2021,$ Penske acquired all of Stanza's outstanding stock for $$895,000$ fair value in cash and common stock. Penske also

paid $$10,000$ in stock issuance costs. At the date of acquisition, copyrights $($with a six$-$year remaining life$)$ have a $$474,000$ book value

but a fair value of $$660,000.$

a$.$ As of December $31,2021,$ what is the consolidated copyrights balance?

b$.$ For the year ending December $31,2021,$ what is consolidated net income?

c$.$ As of December $31,2021,$ what is the consolidated retained earnings balance?

d$.$ As of December $31,2021,$ what is the consolidated balance to be reported for goodwill?

Penske Stanza

Revenues $ $(708,000)$ $ $(488,000)$

Cost of goods sold $252,800122,000$

Depreciation expense $190,000250,000$

Investment income Not given $0$

Dividends declared $80,00060,000$

Retained earnings, $1/1/21(752,000)(394,000)$

Current assets $518,000500,000$

Copyrights $1,044,000415,000$

Royalty agreements $690,0001,020,000$

Investment in Stanza Not given $0$

Liabilities $(638,000)(1,205,000)$

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 $1,2021,$ Penske acquired all of Stanza$$s outstanding stock for $$895,000$ fair value in cash and common stock. Penske also paid $$10,000$ in stock issuance costs. At the date of acquisition, copyrights $($with a six$-$year remaining life$)$ have a $$474,000$ book value but a fair value of $$660,000.$

As of December $31,2021,$ what is the consolidated copyrights balance?

For the year ending December $31,2021,$ what is consolidated net income?

As of December $31,2021,$ what is the consolidated retained earnings balance?

As of December $31,2021,$ what is the consolidated balance to be reported for goodwill?