A. (20 points) - memorandum to the board of directors (1 page). b. (20 points) - asset acquisition balance sheet (date of acquisition). a. goodwill calculation b. journal entry c. schedule showing the impact of the journal entry on paddle-up inc.’s balance sheet to arrive at the post-asset acquisition balance sheet. c. (30 points) - stock acquisition balance sheet (date of acquisition). a. acquisition journal entry b. workpaper entries in journal entry form c. workpaper d. (30 points) - stock acquisition 3-section workpaper as of 12/31/18 (complete equity method). a. acquisition journal entry b. workpaper entries in journal entry form c. workpaper

Because of the violent nature of the sport, professional american football players are at risk of suffering concussions (or brain injuries) during the violent collisions that occur between players during the game. violent collisions involving hits to the head are particularly risky. suppose the commissioner of the national football league (nfl) institutes a rule requiring players to wear a new, lighter helmet that is designed to reduce head trauma during collisions between players on the field. while the new helmets the probability of a concussion resulting from each individual collision, at the same time the new helmets could also give football players an incentive to play more , which could potentially the amount of violent collisions and thus the number of concussions suffered by nfl players, all else equal.