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 $705,000 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 $516,000 book value but a fair value of $678,000. 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