Pfizer acquires all of Wyeth's 1, 400 million shares for $30/share in cash plus 1, 400 million shares of Pfizer stock, $.05/share par value, valued at $130 million. Both fees are paid in cash. The book values of Wyeth's assets and liabilities approximate fair value, except for the following assets: Plant assets are overvalued by $3,000 million Unreported license agreements are valued at $5,000 million Unreported brands are valued at $20,000 million The balance sheets of both companies immediately prior to be acquisition are as follows(in millions): Required: Express all numbers in millions. a. This is a stock investment. Show the entry Pfizer makes on its own books to record the acquisition. b. The worksheet to consolidate the balance sheets of Pfizer and Wyeth at the date of acquisition is below. Pfizer's book values and the debit and credit elimination columns