Identifiable intangibles Brightcovine acquires Ober. Inc. for $375 million in cash and accounts for the courtsition as a meger. Cber's balance sheet at the date of acquisition is as follows in thousands Book Value Fal Value current assets 1300 2000 Lice and 50 350 Tobiasset 53.050 Current 1600 600 nema 7.500 Cod 5.000 Recenedes 01.050 513050 Brightove hires a consultant to identity and value any previously unreported intable assets attributable to Ciber at the date of acquisition. The consultant identifies the following intarpbles in thousands Fair Value Customer contracts $750 Asembled workforce 15.000 Brand names 2.750 Lerents below current market 350 Developed technology in process arch and development 225 Future rost sa from emption of plates 00 Additional expected revenues from bundant products 450 a. Identify which of the above intangible assets meet the criteria for recognition as identifiable intangibles per ASC Topic 805. Which of the following includes all the assets that meet the criteria Customer contracts, Assembled workforce, Brand names, Developed technology, and in process R&D Customer contracts. Brand names, Favorable leases Developed technology, and in process R&D Customer contracts, Brand names Developed technology in process R&D and Additional expected revenues Customer contracts Brand names, Favorable leases. Developed technology, and Future cost savings from duplicate assets b. Calculate the goodwill to be reported for this acquisition. Enter answer in thousands (hint - $37.5 million equals $37,500 in thousands) $ 0 X (in thousands) c. Prepare the journal entry Brightcove makes to record the acquisition. Enter answer in thousands (hint - $37.5 million equals $37,500 in thousands). General Journal Description Debit Credit Current assets x 0 Plant and equipment OX 0 Licenses and trademarks OX 0 Customer contracts OX 0 Brand names 0 x 0 Favorable leases OX 0 Developed technology OX 0 In-process R&D 0 x 0 Goodwill 0 Current liabilities 0 0 x Long term liabilities 0 Cash 0 > > > 0X