Prepare a consolidated balance sheet for Pratt and Spider as of December 31, 2021. 31 Allerton Company acquires all of Deluxe Company's assets and liabilities for cash on January 1, 2021, and subsequently formally dissolves Deluxe. At the acquisition date, the following book and fair values were available for the Deluxe Company accounts: Current assets Building Land.... Trademark Goodwill.... Liabilities Common stock Retained earnings Book Values Fair Values $ 60,000 90,000 $ 60,000 50,000 10,000 20,000 -0- 30,000 15,000 ? (40,000) (40,000) (100,000) (35,000) Prepare Allerton's entry to record its acquisition of Deluxe in its accounting records assuming the following cash exchange amounts: a. $145,000. b. $110,000.