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: BookValues FairValues Current assets$10,750 $10,750 Building 104,250 54,950 Land 34,250 49,050 Trademark 0 37,900 Goodwill 28,000 ? Liabilities (42,250) (42,250)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: $137,000 and $88,000.