In addition, Pacifica assessed a research and development project under way at Seguros to have a fair value of $100,000, Although not yet recorded on its books. Pacifica paid legal fees of $15,000 in connection with the acquisition and $9,000 in stock issue costs a. Prepare Pacifica's entries to account for the consideration transferred to the former owners of Seguros, the direct combination costs. and the stock issue and registration costs. b.\&c. Present a worksheet showing the postacquisition column of accounts for Pacifica and the consolidated balance sheet as of the acquisition date. Complete this question by entering your answers in the tabs below. Journal entry worksheet Record the acquisition of Seguros Company. Note: Enter debits before credits. stock issue and registration costs. (Use a 0.961538 present value factor where applicab saction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record the legal fees related to the combination. Note: Enter debits before credits. stock issue and registration costs. (Use a 0.961538 present value factor where applice insaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record the payment of stock issuance costs. Note: Enter debits before credits. In addition, Pacifica assessed a research and development project under way at Seguros to have a fair value of $100,000, Although not yet recorded on its books. Pacifica paid legal fees of $15,000 in connection with the acquisition and $9,000 in stock issue costs a. Prepare Pacifica's entries to account for the consideration transferred to the former owners of Seguros, the direct combination costs. and the stock issue and registration costs. b.\&c. Present a worksheet showing the postacquisition column of accounts for Pacifica and the consolidated balance sheet as of the acquisition date. Complete this question by entering your answers in the tabs below. Journal entry worksheet Record the acquisition of Seguros Company. Note: Enter debits before credits. stock issue and registration costs. (Use a 0.961538 present value factor where applicab saction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record the legal fees related to the combination. Note: Enter debits before credits. stock issue and registration costs. (Use a 0.961538 present value factor where applice insaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record the payment of stock issuance costs. Note: Enter debits before credits