g. The 2014 net income amounts per the separate books of Book and Cray are $890,000 (exclusive of equity in Cray earnings) and $580,000 ($320,000 in the first six months and $260,000 in the second six...

g. The 2014 net income amounts per the separate books of Book and Cray are $890,000 (exclusive of equity in Cray earnings) and $580,000 ($320,000 in the first six months and $260,000 in the second six months), respectively.

h. The retained earnings balances at December 31, 2013, are $2,506,000 and $820,000 for Book and Cray, respectively.