Effects of qualifying as a business on asset acquisitions Assume on January 1,2022 an investor company paid $4,500 to an investee company in exchange for the following assets and liabilities transferred from the investee company: In addition, the investor provided to the seller contingent consideration with a fair value of $400 and the investor paid an additional $100 of transaction costs to an unaffiliated third party. The contingent consideration has a potential settlement value of $900 in two years, and is not a derivative financial instrument. The book values are from the investee's financial records immediately before the exchange. The fair values are measured in accordance with FASB ASC 820: Fair Value Measurement. Parts a. and b. are independent of each other. a. Provide the journal entry recorded by the investor company assuming that the net assets transferred from the investee do not qualify as a "business," as that term is defined in FASB ASC Master Glossary. b. Provide the journal entry recorded by the investor company assuming that the net assets transferred from the investee qualify as a "business," as that term is defined in FASB ASC Master Glossary