On October 14, 2005, eBay acquired all of the outstanding securities of Skype Technologies SA. (\"Skype\"), for a total initial consideration of approximately $2.6 billion, plus potential performancebased payments of approximately $1.3 billion (based on the eurodollar exchange rate at the time of the acquisition and using an income approach to estimating the value of the earnout). The initial consideration of approximately $2.6 billion was comprised of approximately $1.3 billion in cash and 32.8 million shares of eBay's common stock. For accounting purposes, the stock portion of the initial consideration was valued at approximately $1.3 billion based on the average closing price of eBay common stock surrounding the acquisition announcement date of September 12, 2005. Required: A. Prepare the journal entry on eBay's books to record the acquisition