need a little help in A, the ones which are highlighted in red and need help with part b and c

Ayayai Company acquired the assets (except for cash) and assumed the liabilities of Blossom Company on January 1, 2024, paying $721,000 cash. Blossom Company's December 31, 2023, balance sheet, reflecting both book values and fair values, showed: During 2025 , the likelihood of meeting the post combination earnings goal significantly decreased and the contingent consideration target was not met. Prepare any journal entry needed to account for the change in the fair value of contingent consideration. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List debit entry before credit entry.) Jan. 1, Accounts Receivable Inventory Land Buildings Equipment 291500 Goodwill Accounts Payable Note Payable Cash Liability for Contigent Consideration No Entry During 2024 , the likelihood of meeting the post combination earnings goal increased. As a result, at the end of 2024 , the estimated fair value of the contingent consideration increased to $167,600. Prepare any journal entry needed to account for the change in the fair value of contingent consideration. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry.) Ayayai Company acquired the assets (except for cash) and assumed the liabilities of Blossom Company on January 1, 2024, paying $721,000 cash. Blossom Company's December 31, 2023, balance sheet, reflecting both book values and fair values, showed: During 2025 , the likelihood of meeting the post combination earnings goal significantly decreased and the contingent consideration target was not met. Prepare any journal entry needed to account for the change in the fair value of contingent consideration. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List debit entry before credit entry.) Jan. 1, Accounts Receivable Inventory Land Buildings Equipment 291500 Goodwill Accounts Payable Note Payable Cash Liability for Contigent Consideration No Entry During 2024 , the likelihood of meeting the post combination earnings goal increased. As a result, at the end of 2024 , the estimated fair value of the contingent consideration increased to $167,600. Prepare any journal entry needed to account for the change in the fair value of contingent consideration. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry.)