Current Attempt in Progress Pronghorn Corporation purchased the net assets of Ivanhoe Corporation on January 2,2020 for $644,000 and also paid $23,000 in direct acquisition costs. Ivanhoe's balance sheet on January 1, 2020 was as follows: Fair vakues agree with book values except for inventory, land, and equipment, which have fair values of $454,000,$56,000 and $ 82.000, respectively. Ivanhoe has patent rights valued at $23,000. Prepare Pronghorn's general journal entry for the cash purchase of Ivanhoe 's net assets. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. (ist all debit entries before credit entries.) Assume Pronghom Corporation purchased the net assets of Ivanhoe Corporation for $644,000 rather than $584,000, prepare the generaljournal entry. (Credit occount titles are automaticolly indented when the amount is entered. Do not indent manuolly. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries