Ex 2.4

In 2015, Veris Communications, Inc. acquired AUL Inc. for consideration valued at $4,141 million. AUL's net assets acquired had the following fair values at the acquisition date: (in millions) Fair Value Identifiable intangible assets $2,504 Other Assets 1,551 Liabilities (1,852) Total Identifiable net assets $2,203 Goodwill 1,938 Total purchase price $4,141

Identifiable intangible assets consist primarily of acquired technology and customer relationships. Assume Veris paid cash for the acquisition, and also incurred $200 million in cash payments for bankers' fees, consulting fees, and restructuring costs.

Required: Prepare Veris' journal entry to record its acquisition of AUL, as a merger.