Reporting Assets and Liabilities Acquired, Consideration Paid, and Subsequent Events IBM acquires SoftCloud Technologies 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: IBM incurs the following costs to acquire SoftCloud: *Fair value of stock issued ( 36 million shares, $1 par, $100 fair value per share) 1. Prepare the entry to record the business combination. depreciation on the acquired plant and equipment is not recorded until year-end. Note: Enter all numbers in millions