Prepare a step by step journal entry to record the direct costs as shown in thr second picture with the help of the first picture???

Group Exercise 1: Basic Acquisition Pete Inc. acquired 100% of the outstanding common stock of Sake Inc. for $2,500,000 cash and 20,000 shares of its own common stock ($1 par value), which was trading at $50 per share at the acquisition date. Stock Sake Pete holder VAssume the same information provided in Exercise 1. In addition, assume that Pete incurred the following direct costs: Legal fees (acquisition) Accounting fees Travel expenses $52,000 27,000 11,000 Stock egal fees (stock issue) DE 31,000 Pete Sake Shareholders Accounting fees (review)DE 14,000 Stock n SEC filing fees 9,000 $144,000 Total Sake Prior to the consummation date, $117,000 had been paid and charged to a deferred charges account pending ost consummation of the acquisition. The remaining ati $27,000 has not been paid or accrued