The yellow spots are what is needed to be answered.. Brooks Corporation is acquiring Chandler Inc.

The given information is as follows:

Problem 03-33 Part a. Acquisition-date fair value allocation and annual excess amortization BROOKS CORPORATION Chandler,Inc.outstandingvotingstockpurchasedbyBrookFairvalueconsiderationpaidtoChandlerChandlerbookvalueatacquisitiondatePatentedtechnologyaccountundervaluedEstimatedremaininglifeinyears100%$1,183,000$1,105,000$204,0006 Financial Statements December 31, 2018 \begin{tabular}{|c|c|c|c|} \hline \multirow[b]{2}{*}{ Income Statement } & \multicolumn{2}{|r|}{BrooksCorp.} & Chandler,Inc. \\ \hline & & & \\ \hline Revenues & $ & (640,000) & $(587,000) \\ \hline Cost of goods sold & & 255,000 & 203,000 \\ \hline Gain on bargain purchase & & (126,000) & \\ \hline Depreciation and amortization & & 150,000 & 151,000 \\ \hline Equity earnings from Chandler & & (199,000) & - \\ \hline Net income & $ & (560,000) & $(233,000) \\ \hline \multicolumn{4}{|l|}{ Statement of Retained Earnings } \\ \hline Retained earnings, 1/1 & $ & (1,835,000) & $(805,000) \\ \hline Net income & & (560,000) & (233,000) \\ \hline Dividends declared & & 100,000 & 40,000 \\ \hline Retained earnings, 12/31 & & (2,295,000) & $(998,000) \\ \hline \multicolumn{4}{|l|}{ Balance Sheet } \\ \hline Current assets & $ & 343,000 & $432,000 \\ \hline Investment in Chandler & & 1,468,000 & \\ \hline Trademarks & & 134,000 & 221,000 \\ \hline Patented technology & & 395,000 & 410,000 \\ \hline \multirow{2}{*}{EquipmentTotalassets} & & 693,000 & 341,000 \\ \hline & $ & 3,033,000 & $1,404,000 \\ \hline \multirow{4}{*}{LiabilitiesCommonstockRetainedearnings,12/31Totalliabilitiesandequity} & $ & (203,000) & $(106,000) \\ \hline & & (535,000) & (300,000) \\ \hline & & (2,295,000) & (998,000) \\ \hline & & (3,033,000) & $(1,404,000) \\ \hline \end{tabular}