Please show the necessary calculate process, thank you

Please write down the full answer clearly On July 1, 2017 Chicago Inc Purchased the net assets of Del Inc by paying $415,000 in cash and issuing a $50,000 note payable to Del Inc. At July 1t, 2017, the statement of financial position of Del Inc was as follows: Cash $75,000 Accounts Receivable $102,000 $98,000 $50,000 $75,000 $90,000 $49,000 $539,000 Inventory Land Buildings (net) Equipment (net) Trademarks (net) Total Assets Accounts Payable Del, Capital Total Liabilities and Equity $300,000 $239,000 $539,000 The recorded amounts all approximate current values except for land (worth $60,000), inventory (worth $125,000) and trademarks (worthless). The receivables are shown net of an allowance for doubtful accounts of $12,000. The amounts for buildings, equipment and trademarks are shown net of accumulated amortization of $14,000, $23,000 and $47,000 respectively d (a) Prepare the July 1, 2017 entry for Chicago Inc to record the purchase