Please see attached document for help! Thank you in advance for the help.

E Intangibles 10-5 LO10-1 Freitas Corporation was organized early in 2016. The following expenditures were made during the first few months of the year: Required: Prepare a summary journal entry to record the $107,000 in cash expenditures. E Goodwill 10-6 LO10-1 On March 31, 2016, Wolfson Corporation acquired all of the outstanding common stock of Barney Corporation for $17,000,000 in cash. The book values and fair values of Barney's assets and liabilities were as follows: Required: Calculate the amount paid for goodwill. E Goodwill 10-7 LO10-1 Johnson Corporation acquired all of the outstanding common stock of Smith Corporation for $11,000,000 in cash. The book value of Smith's net assets (assets minus liabilities) was $7,800,000. The fair values of all of Smith's assets and liabilities were equal to their book values with the following exceptions: Required: Calculate the amount paid for goodwill. E Interest capitalization 10-26 LO10-7 On January 1, 2016, the Highlands Company began construction on a new manufacturing facility for its own use. The building was completed in 2017. The company borrowed $1,500,000 at 8% on January 1 to help finance the construction. In addition to the construction loan, Highlands had the following debt outstanding throughout 2016: Construction expenditures incurred during 2016 were as follows: Required: Calculate the amount of interest capitalized in 2016 for the building using the specific interest method