Eliminating Entries, Acquisition at Book Value Polaris Company acquires all of the stock of SSC, Inc. for \$35 million in cash. At the date of acquisition, SSC's current assets had a book value of \$25 million, its noncurrent assets had a book value of $100 million, and its liabilities had a book value of $90 million. It is determined that the book values of SSC's net assets approximate fair value at the date of acquisition. SSC's stockholders' equity consists of capital stock of \$22 million, retained earnings of \$15 million (credit balance), and treasury stock of $2 million. Required Prepare the eliminating entry or entries necessary to consolidate the balance sheet accounts of Polaris and SSC at the date of acquisition