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FV BV 100,000 100,000 Cash 500,000 400,000 Accounts Receivable 600,000 450,000 Inventory 2,500,000 1,500,000 Equipment 10,000,000 11,000,000 Factory 3,000,000 700,000 Goodwill 16,700,000 14,150,000 1,000,000 Accounts Payable Note Payable-Equipment 2,200,000 Mortgage Payable-Factory 7,000,000 Personal Injury Liability 3,000,000 13,200,000 1,000 Common Stock 4,000,000 APIC (501,000) Accumulated Deficit 3,500,000 16,700,000 engages in a quasi-reorganization. If necessary, total par will be reduced from $1,000 to $1. Prepare the required journal entries