Sun Corporation concluded the fair value of Tender Company was $65,000 and paid that amount to acquire its net assets. Tender reported assets with a book value of $54,000 and fair value of $68,000 and liabilities with a book value and fair value of $27,000 on the date of combination. Sun also paid $12,000 to a search firm for finders fees related to the acquisition. Required:

Prepare the journal entries to be made by Sun to record its investment in Tender and its payment of the finders fees. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)