GrouperCorporation purchased the net assets of Carla Vista Corporation on January 2, 2020 for $ 610,400 and also paid $ 21,800 in direct acquisition costs. Carla Vista's balance sheet on January 1, 2020 was as follows: Accounts receivable-net $ 196,200 Current liabilities $76,300 Inventory 392,400 Long term debt 174,400 Land 43,600 Common stock ($1 par) 21,800 Building-net 65,400 Paid-in capital 468,700 Equipment-net 87,200 Retained earnings 43.600 Total assets $ 784,800 Total liab. & equity $ 784.800 Fair values agree with book values except for inventory, land, and equipment, which have fair values of $ 432,400, $ 53,600 and $ 77,200, respectively. Carla Vista has patent rights valued at $ 21,800. (a)(a) Prepare Grouper's general journal entry for the cash purchase of Carla Vista'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. List all debit entries before credit entries.) Account Titles and Explanation Debit Credit Accounts Receivable Acquisition Expense Building Cash Current Liabilities Equipment Gain on Acquisition Goodwill Inventory Land Long-Term Debt Patent Save for Later Attempts: 0 of 2 used Submit Answer(b) Assume Grouper Corporation purchased the net assets of Carla Vista Corporation for $550,400 rather than $610.400 , prepare the general journal entry. (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 O for the amounts, List all debit entries before credit entries.) Account Titles and Explanation Debit Credit Accounts Receivable Acguisition Expense Building Cash Current Liabilities Equipment Gain on Acquisition Goodwill Inventory Land Long-Term Debt Patent Savefor Later Attempts: 0 of 2 used