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 $ 58,500 $ 58,500 Land Building Trademark 93,250 51,650 17,250 33,050 0 Goodwill 18,250 35,300 ? Liabilities (52,250) (52,250) Common stock (100,000) Retained earnings (35,000) 1&2. Prepare Allerton's entry to record its acquisition of Deluxe in its accounting records assuming the following cash exchange amounts: $141,500 and $114,000. (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 2 Record the acquisition of Delex assuming the cash exchange of $141,500. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Current assets Building 58,500 51,650 Land >