Complete consolidation entires

Consolidation Eliminating Entries $($see related P$2\mathrm{.}14)$ In July $2019,$ IBM Corporation acquired all of the outstanding stock of Red Hat Software, a provider of open$-$source and cloud technologies. Cash paid for outstanding Red Hat stock totaled $$34,801$ million. In addition, stock$-$based compensation awards attributable to pre$-$combination services had a fair value of $$174$ million, and stock issued to holders of vested performance share units were valued at $$105$ million. Acquisition$-$related legal and advisory fees of $$189$ million were paid in cash. Compensation related to employee retention plans for the period following the acquisition, paid in cash in $2019,$ totaled $$230$ million. An estimated $$185$ million associated with these retention plans remains to be paid in future years. Red Hat's balance sheet at the date of acquisition, plus fair value information, are as follows $($in millions$)$:

$\backslash$table$[[,$Book Value,Fair Value$],[$Current assets,$$3,289,$$$3,186$