Acquisition with Bargain Gain. In 2016, Tesla, Inc. acquired all of the outstanding stock of SolarCIty Corporation. Tesla issued 0.110 shares of its common stock for each

outstanding share of SolarCity, for a total of 11,124,497 shares. Fair value of

Tesla's stock at the date of acquisition was $185.04 per share. Tesla also converted SolarCity employee options and restricted stock unit awards into equivalent awards in Tesla stock.

The fair value of vested awards was $87.5 million, and the fair value of unvested awards was $95.9 million. Merger-related costs, paid in cash, totaled $21.7 million.

Following are the estimated fair values of SolarCity assets acquired and liabilities assumed. Tesla's balance sheet accounts are assumed. Identifiable intangible assets acquired include developed

technology, favorable leases, in-process R & D, and the trade name.

a.) Prepare the journal entry Tesla made to record the acquisition on its own books.