On December 22, 2022, the Company acquired Abiomed, a leading provider of cardiovascular medical technology, for $17.1 billion cash. "The fair value of the acquisition was allocated to assets acquired of $11.5 billion and liabilities assumed of $2.8 billion, which includes the fair value of the contingent consideration mentioned above for $0.7 billion and deferred taxes of $1.8 billion." Prepare the journal entry to record the transaction. What effect, if any, will the excess of cash over identifiable net assets acquired in this acquisition have on Johnson & Johnson's earnings in future years?