please answer a,b,c thank you! with excel upload

On December 31, Pacifica, Inc., acquired 100 percent of the voting stock of Seguros Company. Pacifica will maintain Seguros as a wholly owned subsidiary with its own legal and accounting identity. The consideration transferred to the owner of Seguros included 51,695 newly issued Pacifica common shares ($20 market value, $5 par value) and an agreement to pay an additional $130,000 cash if Seguros meets certain project completion goals by December 31 of the following year. Pacifica estimates a 50 percent probability that Seguros will be successful in meeting these goals and uses a 4 percent discount rate to represent the time value of money. Immediately prior to the acquisition, the following data for both firms were available: Seguros Seguros Book Fair Pacifica Values Values Revenues $(1,810,000) Expenses 1,267,000 Net income $ (543,000) Retained earnings, 1/1 $(1,031,000) Net income (543,000) Dividends declared 96, 000 Retained earnings, 12/31 $(1,478,000) Cash $ 198,000 $ 134,000 $ 134,000 Receivables and inventory 267,000 89,000 74,400 Property, plant, and equipment 2,000,000 446,000 598,500 Trademarks 398,000 240,000 299,000 Total assets $ 2,863,000 $ 909,000 Liabilities $ (510,000) $(204,000) $(204,000) Common stock (400,000) (200,000) Additional paid-in capital (475,000) (70,000) Retained earnings (1,478,000) (435,000) Total liabilities and equities $(2,863,000) $(909,000) In addition, Pacifica assessed a research and development project under way at Seguros to have a fair value of $106,000. Although not yet recorded on its books, Pacifica paid legal fees of $15,200 in connection with the acquisition and $11,200 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. Req A Req B and C -- Assessment TooliFrame m Mm/MmMM8M8 MmMmM8M@M8@@ Mm@ @8 0 /D Prepare Pacifica's entries to account for the consideration transferred to the former owners of Seguros, the direct combi the stock issue and registration costs. (Use a 0.961538 present value factor where applicable. If no entry is required for transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the acquisition of Seguros Company. Note: Enter debits before credits. Record entry m View general journal Journal entry worksheet Assessment Tool iFrame P L 3 Record the legal fees related to the combination. Note: Enter debits before credits. View general journal Assessment Tool iFrame ry worksheet Record the payment of stock issuance costs. Note: Enter debits before credits. Record entry m View general journal this amount in the credit colum Assessment Tool iFrame Retained earnings, 1/1 Dividends declared Retained earnings, 12/31 Cash Receivables and inventory Property, plant and equipment Investment in Seguros Research and development asset Liabilities id-in capital Retained earnings Gooduwill Total assets Contingent performance obligation Additional paid Total liabilities and equities n of the worksheet. Round your answers to the nearest whole dollar.)