Organic Juices, Inc. acquires Healthy Snax Corporation for $100 million in cash, in a merger. Healthy Snax's balance sheet at the date of acquisition is as follows (in millions): A consulting firm values Healthy Snax's plant and equipment at $20 million and its reported intangibles at $15 million. Due to declining interest rates, long-term debt has a fair value of $38 million. There are no unreported identifiable intangibles, and all other assets and liabilities are reported at amounts approximating fair value. Prepare the journal entry Organic Juices makes to record its acquisition of Healthy Snax