Help Sa 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 Book Value $2,250,000 3,600,000 9,900,000 3,900,000 5,400,000 Fair Value $ 2,075,000 4,900,000 12,525,000 3.900,000 5,025,000 10 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.)