On Set. 29,2020, Oxford AstraZeneca patented its COVID19 vaccine. The total cost on research \& development for the vaccine was $550,000,000 with a useful life of 5 years. Requirements: a. Journal entry on the day they patented the vaccine. b. Journal entry for the vaccine amortization as of December 31, 2020. 2. Coca Cola purchased Pizza Hut on 8/22/09 paying $2.5 billion. The sum of the market values of Pizza Hut's assets totaled 135,000,000 and its liabilities totaled $55,000,000. Required: a. Calculate the Goodwill amount b. Record the transaction in the Buyer's accounting books. 3. Pepsico purchased Taco Bell on 1/19/11 paying $1.8 billion. The sum of the market values of Taco Bell's assets totaled 88,000,000 and its liabilities totaled $34,000,000. Required: a. Calculate the Goodwill amount b. Record the transaction in the Buyer's accounting books.