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. Revenues Accounts Cost of goods sold Depreciation expense Investment income Retained earnings, 1/1/24 Dividends declared Current assets Land Buildings (net) Equipment (net) Liabilities Common stock Additional paid-in capital Jonah $ (610,000) 300,000 120,000 Not given (900,000) Hill $ (250,000) 118,000 56,000 Not given (610,000) 46,000 680,000 140,000 218,000 282,000 80,000 518,000 120,000 190,000 252,000 (394,000) (314,000) (288,000) (52,000) (40,000) (894,000) Assume that Jonah acquired Hill on January 1, 2020, by issuing 6,200 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 $18,200, its buildings were overvalued by $29,000, and equipment was undervalued by $59,200. The buildings had a 10-year remaining life; the equipment had a 5-year remaining life. A proprietary database with an appraised value of $100,000 was developed internally by Hill and was estimated to have a 20-year remaining useful life. Required: a. 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 b. In requirement part (a), can the consolidated totals be determined without knowing which method the parent used to account for the subsidiary? c. If the parent uses the equity method, what consolidation entries would be used on a 2024 worksheet?