Prost paid legal fees for the transfer of assets and liabilities of $17,000. Prost also paid audit fees of $27,000 and listing application fees of $16,000, both related to the issuance of new shares. Required: Prepare the journal entries made by Prost to record the business combination. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet < A B C > Record the No journal entry required Accounts payable Note: Enter debi Accounts receivable Accumulated depreciation Event 3 ebit Credit Record entry Clear entry View general journal