PR Compary pays $\backslash (\backslash$$ $25,000\backslash )$ in cash and issues no$-$par stock with a fair value of $\backslash (\backslash$$ $40,000\backslash )$ to acquire all of $\backslash (5\backslash$times $\backslash )$ Corporationts net assets. $5$ X s balance sheet at the cate of acquizition is as foilows: PR$\text{'}$s consultants find these items that are not reported on $5$ X s balonce sheet: Outside consultants are paid $\backslash (\backslash$$ $300\backslash )$ in cash, and registration fees to lssue PR$\text{'}$s new stock are $\backslash (\backslash$$ $500\backslash ).$ The question below relater to the entry or entries mode to rocord the business combination. Previously unrecorded intangibles are i $2,5005,5,000512,500\backslash (\backslash$$ $13,500\backslash$mathrm$\{$x$\}\backslash )$