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 Bonda payable Dook Value 52,250,000 3.600.000 9.900,000 3.900.000 5,400,000 Yai Val 2.075,000 4.900.000 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 transaction/event, select "No journal entry required" in the first account field.)