The following are selected accounts and balances for Jonah Company and Hill, Incorporated, as of December $31,2024.$ Several of Jonah$$s accounts have been omitted. Credit balances are indicated by parentheses. Dividends were declared and paid in the same period.

Accounts Jonah Hill

Revenues $ $(602,000)$ $ $(240,000)$

Cost of goods sold $260,000114,000$

Depreciation expense $120,00044,000$

Investment income Not given Not given

Retained earnings, $1/1/24(892,000)(602,000)$

Dividends declared $120,00044,000$

Current assets $200,000662,000$

Land $318,00094,000$

Buildings $($net$)500,000140,000$

Equipment $($net$)194,000248,000$

Liabilities $(390,000)(320,000)$

Common stock $(294,000)(36,000)$

Additional paid$-$in capital $(54,000)(908,000)$

Assume that Jonah acquired Hill on January $1,2020,$ by issuing $7,600$ shares of common stock having a par value of $$10$ per share but a fair value of $$100$ each. On January $1,2020,$ Hill$$s land was undervalued by $$19,800,$ its buildings were overvalued by $$29,200,$ and equipment was undervalued by $$61,800.$ The buildings had a $10-$year remaining life; the equipment had a $5-$year remaining life. A proprietary database with an appraised value of $$94,000$ was developed internally by Hill and was estimated to have a $20-$year remaining useful life.

Required:

Determine the December $31,2024,$ consolidated totals for the following accounts:

Revenues

Cost of goods sold

Depreciation expense

Amortization expense

Buildings

Equipment

Database

Common stock

Additional paid$-$in capital

In requirement part $($a$),$ can the consolidated totals be determined without knowing which method the parent used to account for the subsidiary?

If the parent uses the equity method, what consolidation entries would be used on a $2024$ worksheet?