The following additional information is relevant. The following additional information is relevant. 1. One week before the acquisitions, Vaughn Company had advanced $13,000 to Margaret Company and $5,100 to Joseph Company. Margaret Company recorded an increase to Accounts Payable for its advance, but Joseph Company had not recorded the transaction. 2. On the date of acquisition, Vaughn Company owed Margaret Company $12,400 for purchases on account, and Joseph Company owed Vaughn Company $3,900 and Margaret Company $6,400 for such purchases. The goods purchased had all been sold to outside parties prior to acquisition. 3. Vaughn Company exchanged 13,300 shares of its common stock with a fair value of $14 per share for 95% of the outstanding common stock of Margaret Company. In addition, stock issue fees of $4,000 were paid in cash. The acquisition was accounted for as a purchase. 4. Vaughn Company paid $56,100 cash for the 85% interest in Joseph Company. 5. 3,750 dollars of Margaret Company's notes payable and $10,200 of Joseph Company's notes payable were payable to Vaughn Company. 6. Assume that for Margaret, any difference between book value and the value implied by the purchase price relates to subsidiary land. However, for Joseph, assume that any excess of book value over the value implied by the purchase price is due to overvalued buildings. Give the book entries to record the two acquisitions in the accounts of Vaughn Company. IIf no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Give the book entries to record the two acquisitions in the accounts of Vaughn Company. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) On February 1,2024, Vaughn Company purchased 95% of the outstanding common stock of Margaret Company and 85% of the outstanding common stock of Joseph Company. Immediately before the two acquisitions, balance sheets of the three companies were as follows