13. Pilot Supplies acquires all the voting stock of Stive Automotive for $65,000 in cash. Stive's trial balance at the date of acquisition is: Current assets Property, plant and equipment Current liabilities Long-term liabilities Capital stock Retained deficit Accumulated other comprehensive loss Total Dr (Cr) $ 2,000 14,000 (3.000) (15,000) (2.000) 3,500 500 $ 0 Date-of-acquisition book values approximate fair value for all reported assets and liabilities. The following previously unreported intangibles are identified as belonging to Stive, along with their estimated fair values at the date of acquisition: Synergies with Pilot technologies Order backlogs Technical expertise of workforce Cost savings on future contracts Developed technology $ 5,000 2,000 10,000 4,000 15,000 Required a. Prepare a schedule calculating the goodwill to be recognized for this acquisition b. Prepare the eliminating entries necessary to consolidate the balance sheet accounts of Pilot and Stive at the date of acquisition