Current Attempt in Progress On January 1,2023 , Sheffield Company issued 1,460 of its $20 par value common shares with a fair value of $60 per share in exchange for the 2,000 outstanding common shares of Wildhorse Company in a purchase transaction. Registration costs amounted to $1,500, paid in cash. Just prior to the acquisition, the balance sheets of the two companies were as follows: Any difference between the book value of equity and the value implied by the purchase price relates to goodwill. Prepare the journal entries on Sheffield Company's books to record the exchange of stock. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Prepare a Computation and Allocation Schedule for the difference between book value and value implied by the purchase price. Prepare a consolidated balance sheet at the date of acquisition. (List assets in order of liquidity.) Liabilities and Stockholders' Equity $