Firm Mpurchased Company S for $175 million in cash. Below is a list of the assets and liabilities that Company S has (book values refer to how they appear on Company S's Balance Sheet before the acquisition, while fair values are determined as a result of independent evaluation). Record the journal entry that Firm Mmakes upon acquisition? Company S A ssets and Liabilities (BV is book value and FV is Fair Value): Accounts Receivable: BV of 30 and FV of 25 PP&E: BV of 30 (Gross PP&E of 50 minus Accum Depreciation of 20) and FV of 40 Goodwill from prior acquisition of Bad Moon Inc.: BV of 45 Copyrights (internally developed): FV of 60 Accounts Payable: BV of 15 and FV of 15 A year later Firm Mvalues its Company S's related goodwill asset to be $40. What journal entry, if any, are they required to record