(2) Prepare a journal entry for Parent Company for the case that Parent Company pays the owners of Sub Company only by issuing 50 shares of $10 par common stock, selling for $20 per share as of the business combination. Sub Company dissolves after this event. (8 points) (2) Prepare a journal entry for Parent Company for the case that Parent Company pays the owners of Sub Company only by issuing 50 shares of $10 par common stock, selling for $20 per share as of the business combination. Sub Company dissolves after this event. (8 points)