Company A acquires all of the assets and assumes all of the liabilities of Company B by issuing 20,000 shares of $2 par common stock (fair market value of $10 per share) to Company B. Company A incurs $15,000 of merger costs. Which entry is posted to the books of Company A on the acquisition date? Debit to Stock Issue Costs for $15,000 and Credit to Cash for $15,000 O Debit to Common Stock for $40,000 and Credit to Cash for $40,000 O Debit to Acquisition Expense for $40,000 and Credit to Cash for $40,000 O Debit Acquisition Expense for $15,000 and Credit to Cash for $15,000