• Record the acquisition of Brem using the purchase method assuming $651,900 was paid to the former owners of Brem
• Record the acquisition of Brem using the purchase method assuming $446,300 was paid to the former owners of Brem
• Record the acquisition of Brem using the acquisition method assuming $651,900 was paid to the former owners of Brem
• Record the expenses related to the combination using the acquisition method assuming $651,900 was paid to the former owners of Brem
• Record the acquisition of Brem using the acquisition method assuming $446,300 was paid to the former owners of Brem
• Record the expenses related to the combination using the acquisition method assuming $446,300 was paid to the former owners of Brem

In a pre-2009 business combination, Acme Company acquired all of Brem Company's assets and liabilities for cash. After the combination Acme formally dissolved Brem. At the acquisition date, the following book and fair values were available for the Brem Company accounts: Book Values $ 88,200 131,000 Current assets Equipment Trademark Liabilities Common stock Retained earnings Fair Values $ 88,200 198,000 352,000 (74,200) (74,200) (100,000) (45,000) In addition, Acme paid an investment bank $30,900 cash for assistance in arranging the combination. a. Using the legacy purchase method for pre-2009 business combinations, prepare Acme's entry to record its acquisition of Brem in its accounting records assuming the following cash amounts of $651,900 and $446,300 were paid to the former owners of Brem. b. How would these journal entries change if the acquisition occurred post-2009 and therefore Acme applied the acquisition method