Albuquerque Inc acquired 24,000 shares of Marmon Company several years ago for $780,000 At the acquisition date Marmon reported a book value of $800 000 and Albuquerque assessed the fair value of the noncontrolling interest at $32, 500 Any excess of acquisition-date fair value over book value was assigned to broadcast licenses with indefinite lives Since the acquisition date and until this point Marmon has issued no additional shares No impairment has been recognized for the broadcast licenses. At the present time Marmon reports $820,000 as total stockholders equity which is broken down as follows: View the following as independent situations Marmon sells 15 000 and 7 000 shares of previously unissued common stock to the public for 540 and 20 per share Albuquerque purchased none of this stock What journal entry should Albuquerque make to recognize the impact of this stock transaction