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On June 30, 2021, Streeter Company reported the following account balances: Receivables Inventory Buildinga (net) Equipment (net) Total assets $ 67,350 Current liabilities 75,500 Long-term

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On June 30, 2021, Streeter Company reported the following account balances: Receivables Inventory Buildinga (net) Equipment (net) Total assets $ 67,350 Current liabilities 75,500 Long-term liabilities 85,900 Common stock 30.900 Retained earnings $ 259,650 Total liabilities and equities 5 (11,400) (58,250) (90,000) (100.000) $(259.650) On June 30, 2021, Princeton Company paid $311,900 cash for all assets and liabilities of Streeter, which will cease to exist as a separate entity. In connection with the acquisition, Princeton paid $11,200 in legal fees. Princeton also agreed to pay $57,300 to the former owners of Streeter contingent on meeting certain revenue goals during 2022. Princeton estimated the present value of its probability adjusted expected payment for the contingency at $17,400. In determining its offer, Princeton noted the following pertaining to Streeter: It holds a building with a fair value $42,000 more tiyan its book value. . It has developed a customer list appraised at $24.800, although it is not recorded in its financial records. It has research and development activity in process with an appraised fair value of $34,600. However, the project has not yet reached technological feasibility and the assets used in the activity have no alternative future use. Book values for the receivables, inventory, equipment, and liabilities approximate fair values. Prepare Princeton's accounting entries to record the combination with Streeter. (if no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet 2 Record the acquisition of Streeter Company. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general Journal Journal entry worksheet Record the legal fees related to the combination Note: Enter debits before credits. Transaction General Journal Debit Credit 2 Record entry Clear entry View general Journal

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