need help with Journal entry for 2 please

1 On February, 1, 2023, JAR acquired Diggity Dog Pet Foods for $2,550,000 cash. On Feb 1, Diggity Dog has the following financial information: On 2/1/23 all book values approximated fair values except for the equipment which had a fair value of $1.6 million and the Lease Payable which had a fair value of $15,000. Prepare the JE to record JAR's acquisition of Diggity Dog 2 On December 31, JAR evaluates the financial posistion of its Diggity Dog food division and determines the fair value of the division is $2,300,000. On Dec 31 , the Diggity Dog's total net assets including any goodwill recognized on 2/1/23 are $2,145,000. Prepare the JE to adjust goodwill if necessary