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: Book Values Fair Values Current assets $ 55,250 $ 55,250 Building Land Trademark 105,500 61,900 18,750 35,350 Goodwill 20,000 37,400 ? Liabilities (64,500) (64,500) Common stock Retained earnings (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: $170,000 and $108,000. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list 1 Record the acquisition of Delex assuming the cash exchange of $170,000. 2 Record the acquisition of Delex assuming the cash exchange of $108,000. 000. Credit