Pyn Corporation acquires all of Sys Compary's. Acquinition$-$related items are as follown:

$$60$ million in cash paid to Sy'former shareholders

$$25$ million fair value of stock isued, no par capital stock

$11$ million consulting fees, paid in cauh

$$4$ million in new stock registration fees, paid in cash

Carnout with an expected present value of $$2$ million

Fair values of Sys$\text{'}$ assets and liabilities are as follow:

In the journal entry that Pyn makes to record the merger, what numbers will be provided for the following: $($If the account is not a required as

$\text{'}$ part of the journal entry, your answer should be $0).$

Investment in Sys

Goodwill

Q$18.$ Cash

If the purchase was structured as a $100\%$ stock acquisition, what numbers will Pyn provide in its journal entry to record the acquisition? $(1$f the

account is not a required as part of the journal entry, your answer should be $0).$

Investment in Sys

Goodwill

Capital Stock