Present a summary journal entry (amounts in thousands) on October 30, 2020, in Teladocs books to record its acquisition of Livongo. Assume that the par value of Teladocs shares was $0.001 per share. The acquisition price paid by Teladoc was $13,938 million, consisting of $401 million of cash, assumption of notes payable of $555.4 million, and issuance of 60.4 million shares of Teladoc's common stock valued at $12,981.6 million. Table 2 presents the summarized balance sheet of Livongo immediately before the acquisition and the fair value of its assets and liabilities on the date of acquisition (October 30, 2020).

\begin{tabular}{lrr} & \begin{tabular}{r} 30Sep20 \\ Book Values \end{tabular} & \begin{tabular}{r} 30-Oct-20 \\ Fair Values \end{tabular} \\ Cash and Accounts receivable & 722,877 & 80,084 \\ Inventories & 22,513 & 24,299 \\ Other current assets & 199,657 & 52,500 \\ Noncurrent assets & 48,724 & 41,345 \\ Client relationships & --- & 1,050,000 \\ Technology & -- & 300,000 \\ Trademarks & --- & 250,000 \\ Other intangible assets & 14,390 & --- \\ Goodwill & 35,801 & ? \\ Total assets & 1,043,962 & ? \\ & & \\ Current liabilities & 61,148 & 119,302 \\ Noncurrent liabilities & 428,851 & 653,107 \\ Stockholders' equity & 553,963 & ? \\ Total liabilities and stockholders' equity & 1,043,962 & ? \end{tabular} \begin{tabular}{lr} & Stock Data \\ Number of shares & 102,000 \\ Market price per share & 140 \end{tabular}