In addition, Pacifica assessed a research and development project under way at Seguros to have a fair value of $$100,000.$ Although not yet recorded on its books, Pacifica paid legal fees of $$15,000$ in connection with the acquisition and $$9,000$ in stock issue costs.

Prepare the following:

Pacifica's journal entries to record the consideration transferred to the former owners of Seguros, the direct combination costs, and the stock issue and registration costs. $($Use a $0\mathrm{.}971538$ present value factor where applicable.$)$

A postacquistion column of account for Pacifica.

A worksheet to produce a consolidated balance sheet as of the acquisition date.