On January $1,2024,$ A$.$ Hamilton, Incorporated $($AHI$)$ provides a loan for $$3,000,000$ to Reynolds Manufacturing Corporation $($RMC$).$ The terms of the loan require payment of the loan no later than January $1,2029.$ RMC was in terrible financial condition and would cease operations absent securing a loan. Prior to requesting a loan from AHI, RMC exhausted all other possible avenues for funding. The terms of the loan agreement include provisions that require RMC to provide AHI with the following from January $1,2024,$ through January $1,2029$:

$6\%$ annual interest on the principal amount of the loan, which reflects a market rate of interest.

$100\%$ participation rights to RMC$$s profits less $$17,000$ in a guaranteed annual dividend to RMC$$s common shareholders.

Complete decision$-$making authority over RMC$$s operations and financing decisions.

At the end of the term of the loan, AHI is given the right to acquire RMC or$,$ in its discretion, extend the term of the original loan an additional $5$ years. At the date the loan was extended to RMC$,$ RMC$$s common stock had an estimated fair value of $$136,000$ and a book value of $$40,000.$ The $$96,000$ difference was attributed to an asset with a $3-$year useful life remaining $($Asset$).$ At January $1,2024,$ the balance sheets for AHI and RMC are as follows:

January $1,2024$Balance SheetsAssetsAHIRMCCash$97,00078,000$Accounts receivable$137,000265,000$Loan receivable from AHI$3,000,000-$Asset with $3-$year useful life remaining$-96,000$Equipment $($net$)3,287,0002,834,000$Total assets$6,521,0003,273,000$

Liabilities and Owners$$ EquityAHIRMCAccounts payable$(219,000)(233,000)$Long$-$term debts$(688,000)(3,000,000)$Common stock$(4,800,000)(34,000)$Retained earnings, $1/1/24(814,000)(6,000)$Total Liabilities and Owners' Equity$(6,521,000)(3,273,000)$

With respect to the acquisition$-$date consolidation worksheet, which of the following is accurate?