I just need help where the red X are showing.

On December 31, Pacifica, Inc., acquired 100 percent of the voting stock of Seguros Company. Pacifica will maintain Seguros as a wholly owned subsidiary with its own legal and accounting identity. The consideration transferred to the owner of Seguros included 59,530 newly issued Pacifica common shares ( $20 market value, $5 par value) and an agreement to pay an additional $130,000 cash if Seguros meets certain project completion goals by December 31 of the following year. Pacifica estimates a 50 percent probability that Seguros will be successful in meeting these goals and uses a 4 percent discount rate to represent the time value of money. Immediately prior to the acquisition, the following data for both firms were available: In addition, Pacifica assessed a research and development project under way at Seguros to have a fair value of $197,000. Although not yet recorded on its books, Pacifica paid legal fees of $19,100 in connection with the acquisition and $9,700 in stock issue costs. a. Prepare Pacifica's entries to account for the consideration transferred to the former owners of Seguros, the direct combination costs, and the stock issue and registration costs. b.\&c. Present a worksheet showing the postacquisition column of accounts for Pacifica and the consolidated balance sheet as of the acquisition date. \begin{tabular}{|c|c|c|c|c|c|} \hline \multirow[b]{2}{*}{ Accounts } & \multirow[b]{2}{*}{ Pacifica } & \multirow[b]{2}{*}{ Seguros } & \multicolumn{2}{|c|}{ Consunuauun cinues } & \multirow[b]{2}{*}{\begin{tabular}{l} Consolidated \\ Totals \end{tabular}} \\ \hline & & & Debit & Credit & \\ \hline Revenues & $(2,150,000)$ & & & & $(2,150,000) \\ \hline Expenses & 1,524,100 & & & & 1,524,100 \\ \hline Net income & (625,900) & & & & (625,900) \\ \hline Retained earnings, 1/1 & (1,013,000) & & & & (1,013,000) \\ \hline Net income & (625,900) & & & & (625,900) \\ \hline Dividends declared & 183,000 & & & & 183,000 \\ \hline Retained earnings, 12/31 & \begin{tabular}{l} $ \\ (1,455,900) \end{tabular} & & & & $(1,455,900) \\ \hline Cash & $144,200 & $105,000 & & & 249,200 \\ \hline Receivables and inventory & 811,000 & 174,000 & & 19,900 & 965,100 \\ \hline Property, plant and equipment & 1,530,000 & 496,000 & 199,500 & & 2,225,500 \\ \hline Investment in Seguros & 1,253,100 & & & 1,253,100 & 00 \\ \hline \begin{tabular}{l} Research and development \\ asset \end{tabular} & & & 197,000 & & 197,000 \\ \hline Goodwill & & & 80,500 & & 80,500 \\ \hline Trademarks & 368,000 & 234,000 & 45,000 & & 647,000 \\ \hline Total assets & $4,106,300 & $1,009,000 & & & $4,364,300 \\ \hline Liabilities & $(532,000) & $(258,000) & & & (790,000) \\ \hline \begin{tabular}{l} Contingent performance \\ obligation \end{tabular} & (62,500) & & & & (62,500) \\ \hline Common stock & (697,650) & (200,000) & 200,000 & & (697,650) \\ \hline Additional paid-in capital & (1,216,000) & (70,000) & 70,000 & & (1,216,000)x \\ \hline Retained earnings & (1,455,900) & (481,000) & 481,000 & & (1,455,900) \\ \hline Total liabilities and equities & \begin{tabular}{l} $ \\ (3,964,050) \end{tabular} & \begin{tabular}{l} $ \\ (1,009,000) \end{tabular} & $1,273,000 & $1,273,000 & $(4,222,050) \\ \hline \end{tabular}