Allerton Company acquires all of Deluxe Companys 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 $ 36,500 $ 36,500 Building 113,750 66,050 Land 25,250 43,950 Trademark 0 30,200 Goodwill 22,000 ? Liabilities (62,500 ) (62,500 ) Common stock (100,000 ) Retained earnings (35,000 ) 1&2. Prepare Allertons entry to record its acquisition of Deluxe in its accounting records assuming the following cash exchange amounts: $159,000 and $100,000. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field