Merger Nestle is a Swiss multination food and beverage company. if financial statement balances are reported in Swiss francs. in late 2012 nestle requires Wyeth nutrition an infante nut nutrition business focusing on emerging markets. the total purchase price considered of CHF 11078 million in cash and CHF 190 million in consideration payable in future years. the acquisition date fair values of Wyeth's acquired identifiable asset and liabilities were as follows

PPE PHF 1145

Branch and intellectual property rights 4510

inventories and other assets 1092

asset help for sale 357

financial debt (6)

employee benefits, defend taxes and provisions (118)

other liabilities (371)

Assuming Nestle record this acquisition as merger, prepare the journal entry it made in 2012 to record its acquisition of Wyeth nutrition.