the a, b and c are all one part of the question

a) Goodwith (10 marici) Biack at Induweries purchasest all of she following assets and habilities of Yellowhird inc: for \$951,000 cash: Required: Prepare the joumal entry to record the acquisition of YellowBird. Sarumoes paid 512.600 for wrcectul litigatioe in defence of the patent. Himenons raimates that the westal Hife of the patient will be 15 years from the date of acquisitien. Requirnd: Calculate the cartying value of the pareat at Decenber 31,2021 , Sharw your wixk in the space piovided below. Carrying walse at December 31,2021 c) Research and Development Costs ( 4 marks) Rainbow Corp. incurred the following costs related to research and development in 2020 . The 6 specific conditions required for capitalization have been met and they follow IFRS. Laboratory research to discover new product knowledge $82,600 Required: 1. How much of these costs should be capitalized as development costs in 20207 ( 2 mains) 2. For costs that should not be capitalized as development costs in 2020 , explain where they woth be