Please help!?

Pina ColadaCorporation purchased the net assets of Cullumber Corporation on January 2, 2020 for $638,400 and also paid $22,800 in direct acquisition costs. Cullumber's balance sheet on January 1, 2020 was as follows: Fair values agree with book values except for inventory, land, and equipment, which have fair values of $450,400,$55,600 and $ 81,200 , respectively. Cullumber has patent rights valued at $22,800. Prepare Pina Colada 's general journal entry for the cash purchase of Cullumber's net assets. (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 all debit entries before credit entries.)