Kamla Corporation purchased Nick Company on August 28, 2016. The Balance Sheet of Nick Company is as follows:

Nick Company Balance Sheet August 28, 2016
Cash		$88,000		Accounts Payable		$37,000
Accounts Receivable (Gross)		61,000		Long-Term Notes Payable		37,000
Short-Term Investments		29,000		Mortgage Payable		64,000
Merchandise Inventory		30,000		Bonds Payable		30,000
Office Equipment		50,000		Pension Liability		72,000
Land		99,000		Retained Earnings		113,500
Computers		21,000		Preferred Stock		23,000
Trademarks		6,500		Paid in Capital, Preferred Stock		8,000
Total Assets		$384,500		Total Liabilities & Stockholders' Equity		$384,500

Additional Information:

The amounts shown on the above balance sheet reflects the approximate market values except:
1)		The Allowance for Doubtful Accounts was determined to be $7,500.
2)		Short-Term Investments current market value was $31,500.
3)		Merchandise Inventory was appraised at $26,000.
4)		Office Equipment was appraised at $46,500.
5)		Land was appraised at $102,200.
6)		Computers were appraised at $14,000.
7)		The Trademarks present values were $4,900.
8)		The company's Mortgage Payable correct value should be $75,000.
9)		The Pension Liability was evaluated at $76,500.

a.) Compute Total Identifiable Assets, Total Identifiable Liabilities and Net Identifiable Assets for Nick Company. b.) Compute the value of the implied goodwill if Kamla Corporation pays $132,100 for Nick Company c.) Compute the amount of the "Net Cash" as a result of the acquisition. d.) Prepare the journal entry on August 28, 2016 to record the acquisition. e.) Compute the value of the implied goodwill if Kamla Corporation pays $94,100, instead of $132,100, for Nick Company f.) Compute the amount of the "Net Cash" as a result of the acquisition. g.) Prepare the journal entry on August 28, 2016 to record the acquisition.