Assume that Organic Food, Inc. issued 10,000 shares of its $5 par value common stock for 100% of the outstanding shares of JMJ Meats Company. The fair value of a share of the Organic stock is $15. Organic Food, Inc. paid $12,000 in accounting and legal fees to complete the purchase. Make the necessary entry that Organic Food, Inc. would make to record the purchase including the entry to record the costs of the acquisition.