E3.13 Pushdown Accounting (see related E3.12) Refer to the information in E3.12. Assume Ciber uses pushdown accounting as of the date of acquisition. Required a. Prepare the entry Ciber makes on its own books at the date of acquisition. b. Prepare a working paper to consolidate the balance sheet accounts of Brightcove and Ciber at the date of acquisition. c. Prepare the consolidated balance sheet at the date of acquisition, in good form. Compare the consolidated balance sheets in E3.12 and E3.13 and comment on the results. 3rightcove hires a consultant to identify and value any previously unreported intangible assets attributble to Ciber at the date of acquisition. The consultant identifies the following intangibles