During the current year, Brewer Company acquired all of the outstanding common stock of Miller Incorporated paying $12,400,000 cash. The book values and falr values of Miller's assets and llabilities acquired are listed below: Required: Prepare the journal entry to record the acquisition by Brewer Company. Note: if no entry is required for a transaction/event, sellect "No journal entry required" In the first account fleld. Journal entru worksheet Journal entry worksheet Record the acquisition by Brewer Company. Note: Enter debits before credits