Reporting Assets Acquired and Liabilities Assumed IBM acquires SoftCloud Technologies for $2.88 billion in cash on February 15, 2021. At the acquisition date, the reported assets and liabilities of SoftCloud have fair values as follows: In addition, the following items are not currently reported on SoftCloud's balance sheet: Required Prepare the entry to record the business combination. Note: Enter all numbers in millions. Prepare the entry to record the business combination. Note: Enter all numbers in millions