Tyler Company acquired all of Jasmine Companys outstanding stock on January 1, 2022, for $278,600 in cash. Jasmine had a book value of only $197,400 on that date. However, the equipment (having an eight-year remaining life) was undervalued by $58,400 on Jasmines financial records. A building with a 20-year remaining life was overvalued by $17,300. Subsequent to the acquisition, Jasmine reported the following:

Year	Net Income	Dividends Declared
2022	$ 75,600	$ 10,000
2023	61,500	40,000
2024	37,200	20,000

In accounting for this investment, Tyler has used the equity method. Selected accounts taken from the financial records of these two companies as of December 31, 2024, follow:

Accounts	Tyler Company	Jasmine Company
Revenuesoperating	$ (420,000)	$ (150,000)
Expenses	231,000	112,800
Equipment (net)	516,000	60,500
Buildings (net)	360,000	72,300
Common stock	(290,000)	(67,800)
Retained earnings, 12/31/24	(556,000)	(214,000)

Required:

Determine the following account balances as of December 31, 2024:

	Amounts
a. Investment in Jasmine Company
b. Equity in Subsidiary Earnings
c. Consolidated Net Income
d. Consolidated Equipment (net)
e. Consolidated Buildings (net)
f. Consolidated Goodwill (net)	$40,100
g. Consolidated Common Stock
h. Consolidated Retained Earnings, 12/31/24