Condenved balance thests for Whispering Winds Comporv and Carla Viste Company on January 1. 2023, are as follows: On danuary 1, 2023, the stoelholders of Whispering Winds and Carb Vata agreed to a consolidation. Because FASB requires that one porty be recognized as the acquirer and the other as the acquiree, it wos agreed that Whispering Winds was acquiring Carla Vista. Whisering Winds agreed to iswe 60,000 shares of its 510 par stook to acquire all the net ansets of Carla Vista at a time when the fair value of Whispering Winds' common stock was 515 per share. On the dute of consolidation the fair values of Carla Vista's current ansets and liabilties were equal to their book values, The fair value of plart and equipment was, however, $430,000. Whitpering Wind will incur $60,000 of direct aequitition costs and $18,000 in stodk isue costs Prepare the joumal entries on the books of Whispering Winds to record the acquisition of Carla Vista Company's net assets. (Credit occount titles are outomoticaly indented when the emount is entered Do not indent manually, if no entry is required, select "No Entry" for the account telis and enter 0 for the amounts. List all debit entries befort crodit entrits.)