Post-Combination Balance Sheet: Merger and Stock Acquisition Presented below are the balance sheets of Allen Corporation and Benson Corporation, immediately prior to a business combination. The fair values of Benson's reported net assets equal their book values, and previously unreported identifiable intangible assets have a fair value of $200,000. Required Prepare the acquisition entry and the balance sheet of Allen Corporation after each of the following business combinations: Allen acquires Benson for $800,000 cash in a transaction recorded as a merger. Allen acquires Benson for $800,000 cash in a transaction recorded as a stock acquisition. Why are Allen's total assets in part a(2), the stock acquisition, different from the total assets in part a(1)