Zyler Company acquired all of Jamine Company's outstanding stock on January 1, 2016, for $206,000 in cash. Jamine had a book value of only $140,000 on that date. However, equipment (having an eight-year remaining life) was undervalued by $54.400 on Jamine's financial records. A building with a 20-year remaining life was overvalued by $10,000. Subsequent to the acquisition, Jamine reported the following:

Revenues-operating $(310,000) $(104.000) Expenses 198,000 74,000 Equipment (net) 320,000 50,000 Buildings (net) 220,000 68,000 Common stock (290,000) (50,000) Retained earnings, 12/31/18 (410,000) (160,000) Determine the following information and account balances as of December 31, 2018: (a) Acquisition-Date Fair Value Allocation and Amortization Schedule. (b) Investment in Jamine Company (on Zler's individual financial records). (c) Equity in Subsidiary earnings (on Zyler's individual financial records) (d) Consolidated Net Income. (e) Consolidated Equipment (net). (1) Consolidated Buildings (net). (9) Consolidated Retained Earnings (12/31/18). Zyler Company acquired all of Jamine Company's outstanding stock on January 1, 2016, for $206,000 in cash. Jamine had a book value of only $140,000 on that date. However, equipment (having an eight-year remaining life) was undervalued by $54,400 on Jamine's financial records. A building with a 20-year remaining life was overvalued by $10,000. Subsequent to the acquisition, Jamine reported the following: Net Income Dividends Declared 2016 $50,000 $10,000 2017 60,000 40,000 2018 30,000 20,000 In accounting for this investment, Zyler has used the equity method. Selected accounts taken from the financial records of these two companies as of December 31, 2018, follow: Zyler Company Jamine Company Revenues-operating $(310,000) $(104,000) Expenses 198,000 74,000 Equipment (net) 320,000 50,000 Buildings (net) 220,000 68,000 Common stock (290,000) (50,000) Retained earnings, 12/31/18 (410,000) (160,000) Determine the following information and account balances as of December 31, 2018: (a) Acquisition-Date Fair Value Allocation and Amortization Schedule. (b) Investment in Jamine Company (on Zler's individual financial records). (c) Equity in Subsidiary earnings (on Zyler's individual financial records). (d) Consolidated Net Income. (e) Consolidated Equipment (net). O Consolidated Buildings (net). (9) Consolidated Retained Earnings (12/31/18)