Allerton Company acquires all of Deluxe Companys assets and liabilities for cash on January 1, 2018, 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 $ 50,000 $ 50,000 Building 94,250 53,050 Land 21,750 41,550 Trademark 0 35,800 Goodwill 22,000 ? Liabilities (53,000 ) (53,000 ) 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: $162,000 and $115,000. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)