Rollins acquires 100% of the voting common shares of Baxter on January 1, 2010 in a transaction structured as a statutory merger. The terms of the transaction are that Baxter's shareholders will receive 1 share of Rollin's common stock for each 2 shares of Baxter stock outstanding. At the date of acquisition, there are 300, 000 shares of Baxter's stock outstanding and 2, 000, 000 shares of Rollin's stock outstanding. At date of acquisition, the par value of Rollin's stock is $1 and the fair value is $30 and the par value of Baxter stock is $2 and the fair value is $14. a. Prepare the journal entry to be recorded by Rollins to reflect this acquisition. b. Assume that in addition to the above, Rollins pays $500, 000 to its attorneys to structure the deal and $200, 000 to its accountants to assist in preparing consolidated financial statements. Prepare the journal entry on Rollins books to reflect this. c. Same facts as in b. above except the acquisition was done on January 1, 2008. Prepare the journal entry on Rollins books to reflect this. d. Rollins pays $600, 000 to underwriters and the stock exchange in consideration of the new shares of stock to be issued in the transaction. Prepare the journal entry on Rollins books to reflect this. e. Same facts as in d. above except that the acquisition was done on January 1, 2008. Prepare the journal entry on Rollins books to reflect this. f. Do the answers to the above a, b, c., d and e above differ if the transaction was structured as either a statutory consolidation or an acquisition