Accounting for PURCHASE OF BUSINESS

Thanks for your help. I recently purchased a business and need to figure out how to account for it.  I paid $100,000 for the assets of an existing business.  Our contract was referred to as an asset purchase.   My concern is that on paper I just paid $100,0000 for items that would be worth no more than $5000 in the real world.  The majority of what I purchased was the existing business, the existing customers, the right to takeover the business and make money from day one.  I'm wondering how to account for this?  

We're filing as an s-corp.

We opt for cash accounting.

We prefer to expense all small equipment rather than to depreciate long term.  

Hard assets purchased include:

Enclosed trailer worth est $1000

Open trailer worth est $1000

Yard equipment (mowers, etc) worth est $1000

Software license for business accounting software (other than quickbooks) $500

Other assets included in the purchase theoretically include:

Business logo

Business social media accounts

Business name

Book or business/ i.e. existing customers

***ABSOLUTELY NO ACCOUNTS RECEIVABLE WERE PURCHASED***