Alder Company pays $$3,900,000$ cash and issues $20,000$ shares of its $$2$ par value common stock $($fair value of $$50$ per share$)$ for all of Beech$$s common stock in a merger, after which Beech will cease to exist as a separate entity. Stock issue costs amount to $$25,000,$ and Alder pays $$42,000$ for legal fees to complete the transaction