1. On January 1, 2021 " X " purchased 100% of company " B " issuing 80,000 shares with a par book value of $20 per share and a market price of $35 per share. Additionally, for the issuance of these " X " shares, expenses of $10,000 were incurred for the registration and issuance of the shares. The stockholders' equity of the two companies as of December 31, 2020 was as follows: 1. Prepare the journal entries in the books of " X " to recognize the purchase of the shares of "B" and the expenses related to this purchase