ii)Based on the discussion on page 90, journal entry to recognize such investing activity that largely explain your answer in part a

part a answer 419 million dollar outflow

(5) Represents the elimination of unamortized prior service costs and actuarial losses, as a rewalt of fair value purchase accounting. (6) Reflects the elimination of transaction-related fees incurred by RIC and Raytheon Company in connection with the Raytheon Merger and assumes all of the fees were incurred during the first quarter of 2019, (7) Reflects the amortization of the fair market value adjustment related to Raytheon Company. (8) Reflects the climination of amortization recognized on deferred commissions that are claminated in purchase accounting The unaudited supplemental pro-forma financial information does not reflect the potential realization of cost savings related to the integration of the two companies, Further, the pro-forma data should not be considered indicative of the results that would have occurred if the acquisition had been consummated on January 1, 2019, nor are they indicative of future results. In December 2020. we completed the acquisition of Blue Canyon Technologies, a leading provider of small satellites and spacecraft systems components, for $426 million, net of cash received. Blue Canyon Technologies is reported in the Raytheon Intelligence & Space segment. In connection with this acquisition, we preliminarily recorded $266 million of goodwill, primarily related to expected synergies from combining operations and the value of the existing workforce, which is expected to be deductible for tax purposes, and $141 million of intangible assets, primarily related to customer relationships. The purchase price allocation process is expected to be complete in 2021 after the conclusion of our final reviews