On 1/1/2021 Hatch Inc. acquired 100% assets of Stewart Com and paid $350,000 cash Below includes the information of assets and liabilities of Stewart Com right before the acquisition time: Accounts receivable Market value 295,000 Book value 300,000 Inventory 370,000 370,000 Equipment 100,000 120,000 Current liabilities 100,000 100,000 Mortgage payable 305,000 300,000 Others-brand-name copyrights 20,000 Required: a) (1.5 points). Compute the goodwill or gain from acquisition by Hatch Inc.? Show your calculations b) (2 points). Record the acquisition made by Hatch Inc. c) (1 point). What are the changes in total assets, liabilities, and equity of Hatch Inc. after the acquisition? Show your calculations.