Barkley Corp. purchased Hasher Company at 01/01/2020 for $3000,000 the following is the book value and fair market value for Hasher Co.

	book value	fair market
cash	50000	50000
account receivables	120000	100,000
inventory	250,000	300,000
patent	100,000	120,000
equipment net	1,000,000	1,200,000
Gold mine	1,500,000	1,400,000
	3020000
account payable	-150,000	-150,000
notes payable	-360,000	-380,000
ordinary shares	-2,000,000
premium	-510,000
	-3,020,000

The following information available for the year 2020:

1- Barkley co. used 10 years amortization for patent and estimated 500,000 ounces in Gold mine.

2- In 31/05/2020 the company paid for successfully defended its patent 15,000$ as legal fees.

3- During the year the company extracted and sold 120,000 ounces gold.

4- At 31/12/2020 the company recovery value of units that purchased (Hasher) 2,700,000$ and its net book value including good will 2,750,000

Required

Prepare the necessary journal entries for (if any):

1) the purchased of hasher company.

2) entries during the year of 2020.

3) all adjusting entry in 31/12/2020