4. The following book and fair values were available for Worcester Compary as of March 1 A. Boston Company pays $3,500,000 cash and issues 15,000 shares of its $ par value common stock (fair value of ( $45 per share) for all of Worcester. Co.'s common stock. Stock issue costs amount to $30,000, and Boston Co. pays 45,000 for legal fees to complete the transaction. Prepare Boston Co.'s Journal entries to record its acquisition of Worcester Co. 1. Prepare the D \& D schedule 2. Prepare the appropriate elimination entries B. Use the same facts as in Problem 1, but assume instead that Boston Co. pays cash of 4,000,000 to acquire Worcester Co0. No stock is issued. Prepare Boston Co0 's journal entries to record its acquisition of Worcester Co