i. Was there in-process research and development acquired in the combination? If so. how did the firms account for it? Were other intangible assets acquired in the combination? What were they and how did the firms account for them? j. Did the firms recognize any acquired contingencies for its acquisition? If it did, how were they measured? If not, why not? Under what circumstances should a firm recognize an asset acquired or a liability assumed in a business combination that arises from a contingency? How should the firms account for its acquired contingencies in periods after the acquisition date? What is the disclosure requirement for any acquired contingencies? k. Based on your knowledge, what journal entry do you think the acquirer prepared for the combination