Maplewood Corporation purchased the net assets of West Corporation on January 2, 2013 for $560,000 and also paid $20,000 in direct acquisition costs. West's balance sheet on January 1, 2013 was as follows: Accounts receivable-net $ 180,000 Current liabilities $ 70,000 Inventory 360,000 Long term debt 160,000 Land 40,000 Common stock ($1 par) 20,000 Building-net 60,000 Paid- in capital 430,000 Equipment-net 80,000 Retained earnings 40,000 Total assets $ 720,000 Total liab. & equity $ 720,000 Fair values agree with book values except for inventory, land, and equipment, which have fair values of $400,000, $50,000 and $70,000, respectively. West has patent rights valued at $20,000. Required: A. Prepare Maplewood's general journal entry for the cash purchase of West's net assets. B. Assume Maplewood Corporation purchased the net assets of West Corporation for $500,000 rather than $560,000, prepare the general journal entry