Allerton Company acquires all of Deluxe Company's assets and liabilities for cash on January 1, 2021, and subsequently formally dissolves Deluxe. At the acquisition date, the following book and fair values were available for the Deluxe Company accounts: Current assets Building Land Trademark Goodwill Liabilities Common stock Retained earnings Book Fair Values Values $ 60,750 $ 60,750 98,750 51,550 10,500 24,700 32,900 19,750 ? (54,750) (54,750) (100,000) (35,000) 1&2. Prepare Allerton's entry to record its acquisition of Deluxe in its accounting records assuming the following cash exchange amounts: $149,000 and $89,500. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the acquisition of Delex assuming the cash exchange of $149,000. x 1 Record the acquisition of Delex assuming the cash exchange of $149,000. 2 Record the acquisition of Delex assuming the cash exchange of $89,500