During the current year, Brewer Company acquired all of the outstanding common stock of Miller Inc. paying $12.900,000 cash. The book values and fair values of Miller's assets and liabilities acquired are listed below. Accounts receivable Inventories Property, plant, and equipment Accounts payable Bonds payable took Value $2,250,000 3,600,000 9,900,000 3,900.000 5,400,000 Fakt Value $ 2,075,000 0,900,000 12,525,000 3,900,000 5,025,000 Required: Prepare the journal entry to record the acquisition by Brewer Company. (If no entry is required for a transction/event, select "No journal entry required in the first account field.) View transaction list Journal entry worksheet