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Francisco Inc. acquired 100 percent of the voting shares of Beltran Company on January1, 2017. In exchange, Francisco paid $657,500 in cash and issued 110,000 shares of its own $1 par value common stock. On this date. Francisco's stock had a fair value of $12 per share. The combination is a statutory merger with Beltran subsequently dissolved as a legal corporation. Beltran's assets and liabilities are assigned to a new reporting unit. The following reports the fair values for the Beltran reporting unit for January 1, 2017', and December 31. 2018, along with their respective book values on December 31, 2018. Fair Values Pair Values Book Values Beltran Reporting Unit: lal'lfl'? 121'311'1! 12.:I'3lfl Cash $ 10?,000 $ 76,000 $ 76,000 Receivables 281,?50 316,500 316,500 Inventory 370,500 426,000 415,200 Patents 535,500 522,000 491,500 Customer relationships 660,?50 630,000 583,250 Equipment {net} 374,500 305,000 300,050 Goodwill ? '2 416,000 Accounts payable {135,000} {193,000} {195,000} Lang-tam liabilities (540,500: (553,000: (555,000: 3. Prepare Francisco'sjournal entry to record the assets acquired and the liabilities assumed in the Beltran merger on January 1, 2017. b. On December 31,. 2018, Francisco opts to forgo any,r goodwill impairment qualitative assessment and estimates that the total fair value of the entire Beltran reporting unit is $1,740,250. What amount of goodwill impairment, if any. should Francisco recognize on its 2018 income statement? Complete this question by entering your answers In the tabs below. Dnm-i-nd A Dnnllimd n Complete thls quason by enterlng your answers In the tabs below. Prepare Francisco's journal entry to record the assets acquired and the liabilities assumed in the Beltran merger on January 1, 2017. {If no entry is required for a transactionfevent, select 'No journal entry required" in the rst account eld. Show the amount of cash received and paid as two separate amounts.) View transaction list Journal entryr worksheet Record the assets acquired and the liabilities assumed in the Beltran merger on January 1, 2017. Note: Enter debits before credits. January 01. 201? Complete this quesen by entering your answers In the tab below. On December 31, 2013J Francisco opts to forgo any goodwill impairment qualitative assessment and esmates that the total fair value of the entire Beltran reporting unit is $1,?4,250. What amount of goodwill impairment, if any, should Francisco recognize on its 2013 income statement?