Please assist in solving and correcting some mistakes I have made.

On January 1, 2021, Brooks Corporation exchanged $1,194,000 falr-value consideration for all of the outstanding voting stock of Chandler, Inc. At the acquisition date, Chandler had a book value equal to $1,150,000. Chandler's Individual assets and liabilities had fair values equal to their respective book values except for the patented technology account, which was undervalued by $216,000 with an estimated remaining life of six years. The Chandler acquisition was Brooks's only business combination for the year. In case expected synergies did not materialize, Brooks Corporation wished to prepare for a potential future spin-off of Chandler, Inc. Therefore, Brooks had Chandler maintain its separate Incorporation and Independent accounting Information system as elements of continuing value. On December 31, 2021, each company submitted the following financial statements for consolidation. Dividends were declared and paid in the same period. Brooks Corp. Chandler Inc. $ (669,808) 209,888 $ (697,500) 263,880 (172,888) 134,000 (250,000) $ (722,500) 174,888 $ (286,880) Income statement Revenues Cost of goods sold Gain on bargain purchase Depreciation and amortization Equity earnings from Chandler Net income statement of Retained Earnings Retained earnings, 1/1 Net income (above) Dividends declared Retained earnings, 12/31 Balance Sheet Current assets Investment in Chandler Trademarks Patented technology Equipment Total assets Liabilities Common stock Retained earnings, 12/31 Total liabilities and equity $(1,900,000) (722,500) 250,000 $(2,372,500) $ (850,880) (286,880) 30,000 $(1,106,000) $ 440,888 $ 433,500 1,586,000 111,000 325,888 648,000 $ 3,103,500 $ (196,880) (535,880) (2,372,580) $(3,103,500) 258,888 491,888 380,000 $ 1,569,000 $ (163,800) (300,000) (1,106,880) $(1,569,880) Note: Parentheses Indicate a credit balance. Determine the following account balances. (Input all amounts as positive values.) Accounts Amounts Consideration transferred $ 1,194.000 Chandler book value $ 1,150,000 Technology undervaluation 216,000 Technology amortization S 1,366,000 Gain on bargain purchase S 172,000 Technology amortization 0 S 1,366,000 Equity earnings in Chandler Fair value of net assets at acquisition-date Equity earnings in Chandler Dividends declared 30,000 Investment in Chandler 12/31/21 BROOKS AND CHANDLER Consolidation Worksheet For Year Ending December 31, 2021 Consolidation Entries Brooks Chandler Debit Credit Accounts Consolidated Totals IS Income Statement Revenues Cost of goods sold Gain on bargain purchase Depreciation and amortization Equity earnings in Chandler Net income 1,366,500 472.000 172,000 S (697,500) 263,000 (172,000) 134,000 (250,000) $ (722,500) S (669,000) 209,000 0 174,000 0 S (286,000) 250,000 0 850,000 S 1,900,000 Statement of Retained Earnings Retained earnings, 1/1 Net income Dividends declared Retained earnings, 12/31 S (1,900,000) (722,500) 250,000 IS (2,372,500) S (850,000) (286,000) 30,000 S (1,106,000) 30,000 250,000 S 2,372,500 S 873,500 S 440,000 0 Balance Sheet Current assets Investment in Chandler Trademarks Patented technology Equipment Total assets 369.000 $ 433,500 1,586,000 111,000 325,000 648,000 $ 3,103,500 258,000 491,000 380,000 $ 1,569,000 1,028,000 Liabilities S 300,000 Common stock Retained earnings, 12/31 Total liabilities and equity S (196,000) (535,000) (2,372,500) S (3,103,500) S (163,000) (300,000) (1,106,000) S |(1,569,000) 359,000 535,000 2.372,500 S 30,000 IS 30,000