P2.10 Valuation Adjustments OMarch 10,2020, Prism Corporation acquired all of Skyhawk Inc. for to- tal consideration of $45 million, consisting of $43 million in cash and $2 million in vested stock options Prism's acoounting year ends June 30. Fair values of Skyhawk's identi fiable net assets as of the date of acquisition, as well as adjustments made as of Jume 30, 2020, are listed below Estimates of value as of date of acquisition Estimate at 3/10/2020 Estimate at 6/30/2020 (in thousands) Current assets. .. Property, plant and equipment Limited life intangible assets . . . . . . . .. . . . . . Adjustments $5,000 8,500 15,000 13,000 3,000) (18,000) $20,500 5 500) (1,000) 400 (50) 100 $5,005 8,000 14,000 13,400 3,050) (17,900) $19,455 Current liabilities $1,045) A more precise estimate at June 30, 2020 of the value of the vested stock options as of the acquisition date is $2.2 million. a. Does Prism Corporation need an additional adjustment entry on June 30, 2020? Expalin why it has to adjust for the change. If your answer is "yes" continue to b. Otherwise stop here. b. Please make any adiusting iournal entry