During the current year, Brewer Company acquired all of the outstanding common stock of Miller Inc. paying $12,100,000 cash. The book values and fair values of Miller's assets and liabilities acquired are listed below: Fair Value $1,85e,eee 1,675,090 4,100,00e 11,725,e00 3,100,000 4,225,e00 Book Value Accounts receivable Inventories Property, plant, and equipment Accounts payable Bonds payable 2,80e,0ee 9,100,000 3,100,000 4,600,000 Required: Prepare the journal entry to record the acquisition by Brewer Company. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)