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 $ 52,500 $ 52,500 Building 90,750 47,050 Land 16,500 31,100 Trademark @ 34,800 Goodwill 16,500 ? Liabilities (41,250) (41,250) 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: $150,000 and $102,000. (If no entry is required for a transaction/event, select "No journal entry required" In the first account field.)