Allerton Company acquires all of Deluxe Companys assets and liabilities for cash on January 1, 2015, 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	$	34,500	$	34,500
Building		91,250		50,450
Land		29,500		47,600
Trademark		0		35,800
Goodwill		39,000		?
Liabilities		(59,250)		(59,250)
Common stock		(100,000)
Retained earnings		(35,000)

Prepare Allertons entry to record its acquisition of Deluxe in its accounting records assuming the following cash exchange amounts: (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

(1)	$139,000.

(2)	$93,000.