[32.10 Valuation Adluotmonu ChMamh 10 2.020 PdnnCoz-pcnm acquired allof SkyhawkInc. fortn- talcmsida'aonofS'lS million. cmdxngof mlonincashandSZmlioninwsted stockopons. Pnsm' s accounting yearends June 30. Fair values of zyhawk' s identiable net assets as of the date of acquisition. swells adjustmmtsmade asofJuneSO. 2020 aehsbedbelow. mrmm ......................... s 5 000 s a 3 5,006 Pranty. plant and equipment. ............ B, 500 [500} 6.000 [mm lfo inuanyuem ............. 15.000 03.000) 14.000 Limited lire hmlem .............. 13, 000 400 13,400 Curram Ilalltbe ........................ p.000} (50) p.050} Lug-berm debt ........................ {15.000} 100 {17.900} Tm .............................. $20,500 $0,015} $19,455 Ame precise esmie at June 30, 21320 ofthe vine ofthe waned stock options as ofthe aoquisim datei: $2.2 million. a. Does Prism Corporation need an additional adjustment entiy on June 30, 2020? Expalin why it has to adjust for the change. If your answer is "yes" continue to b. Otherwise stop here. b. Please make any adjusting journal entry