please answer both requirements! thanks!!

Middle Telecom provides communication services in lowa, Nebraska, the Dakotas, and Montana. Middle Telecom purchased goodwill as part of the acquisition of Surety Wireless Enterprises, which had the following figure (Click the icon to view the data.) Read the reguirements. Requirement 1. Journalize the entry to record Middle Telecom's purchase of Surety Wireless for $320,000 cash plus a $480,000 note payable, Data Table on the last line of the Book value of assets Market value of assets Market value of liabilities S850,000 ,200,000 510,000 Date Accounts and Explanation Debit Credit Print Done Requirement 2. What special asset does Middle Telecom's acquisition of Surety Wireless identify? How should Middle Telecom account for this asset after acquiring Surety Wireless? Explain in detail. What special asset doas Middle Telecom's acquisition of Surety Wireless identify? The acquisition identifies the asset How should Middle Telecom account for this asset after acquiring Surety Wireless? Explain in detail. Middle Telecom should measure the of this asset each year. If this asset has increased in value, Middle should .If the value of the asset t has decreased, Middle should