In a pre-2009 business combination, Acme Company acquired all of Brem Company's assets and liabilities for cash. After the combination, Acme formally dissolved Brem. At the acquisition date, the following book and fair values were available for the Brem Company accounts: Current assets Equipment Trademark Liabilities Common stock Retained earnings Book Values Fair Values $ 92,200 $ 92,200 123,000 189,000 0 336,000 (70, 200) (70, 200) (100,000) (45,000) In addition, Acme paid an investment bank $33,800 cash for assistance in arranging the combination. a. Using the legacy purchase method for pre-2009 business combinations, prepare Acme's entry to record its acquisition of Brem in its accounting records assuming the following cash amounts of $648,200 and $437,200 were paid to the former owners of Brem. b. How would these journal entries change if the acquisition occurred post-2009 and therefore Acme applied the acquisition method