Adams Corporation acquired 90 percent of the outstanding voting shares of Barstow, Inc., on December 31, 2016. Adams paid a total of $603,000 in cash for these shares. The 10 percent noncontrolling interest shares traded on a daily basis at fair value of $67,000 both before and after Adams’s acquisition. On December 31, 2016, Barstow had the following account balances: Book Value Fair Value Current assets $160,000 $160,000 Land 120,000 150,000 Buildings (10-year remaining life) 220,000 200,000 Equipment (5-year remaining life) 160,000 200,000 Patents (10-year remaining life) –0– 50,000 Notes payable (due in 5 years) (200,000) (180,000) Common stock (180,000) Retained earnings, 12/31/16 (280,000) December 31, 2018, adjusted trial balances for the two companies follow: Adams Corporation Barstow, Inc. Debits Current assets $ 610,000 $ 250,000 Land 380,000 150,000 Buildings 490,000 250,000 Equipment 873,000 150,000 Investment in Barstow, Inc . 702,000 –0– Cost of goods sold 480,000 90,000 Depreciation expense 100,000 55,000 Interest expense 40,000 15,000 Dividends declared 110,000 70,000 Total debits $3,785,000 $1,030,000 Credits Notes payable $ 860,000 $ 230,000 Common stock 510,000 180,000 Retained earnings, 1/1/18 1,367,000 340,000 Revenues 940,000 280,000 Investment income 108,000 –0– Total credits $3,785,000 $1,030,000 At year-end, there were no intra-entity receivables or payables. Prepare schedules for acquisition-date fair-value allocations and amortizations for Adams’s investment in Barstow.