Merger Nestle acute is a Swiss multinational food and beverage company. Its financial statement balances are reported in Swiss francs (CHF). In late 2012 Nestle acute acquired Wyeth Nutrition, an infant nutrition business focusing on emerging markets. The total purchase price consisted of CHF 11.078 million in cash and CHF 190 million in consideration payable in future years. The acquisition date fair values of Wyeth's acquired identifiable assets and liabilities were as follows fin millions of CHF): Assuming Nestle acute records this acquisition as a merger, prepare the journal entry it made in 2012 to record its acquisition of Wyeth Nutrition