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4 1 Current Assets 54,400 Equipment 226,000 Trademark 339,000 Goodwill 85,400 5 points Liabilities 59,400 Cash 645,400 eBook 2 2 Current Assets 54,400 Print Equipment 144,640 References Trademark 122,040 Liabilities Cash 3 3 Current Assets Equipment Trademark Goodwill Liabilities Cash 4 4 Professional services expense Cash 5 5 Current Assets Equipment Trademark4 In a pre-2009 business combination, Acme Company acquired all of Brem Company's assets and liabilities for cash. After the combination Acme formally dissolved Brem. At the acquisition date, the following book and fair values were available for the Brem Company accounts: 5 points Book Values Fair Values Current assets $ 54, 400 $ 54, 400 Equipment 150, 000 226, 000 eBook Trademark 339, 000 Liabilities (59, 400) (59, 400) Common stock (100, 000) Print Retained earnings (45, 000) References In addition, Acme paid an investment bank $32,200 cash for assistance in arranging the combination. a. Using the legacy purchase method for pre-2009 business combinations, prepare Acme's entry to record its acquisition of Brem in its accounting records assuming the following cash amounts of $645,400 and $454,400 were paid to the former owners of Brem. b. How would these journal entries change if the acquisition occurred post-2009 and therefore Acme applied the acquisition method? (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round your intermediate calculations.)