The following are the interim financial statements of XPN and XBB Company Limited for the year ending 31/12/2018.

	XPN Co., Ltd	XPN Co., Ltd. XBB Co., Ltd
the sales	630,000	390,000
expenses	-420,000	216,000
net income	210,000	174,000
Retained earnings 1/1/2018	680,000	362,000
net income	210,000	174,000
Dividend	-65000	-0-
Retained earnings 12/31/2018	825,000	536,000
Assets	660,000	230,000
lands	463,000	108,000
buildings	530,000	690,000
total assets	1,653,000	1,028,000
obligations	480,000	262,000
capital (shares)	260,000	140,000
additional capital	88,000	90,000
Retained earnings 12/31/2018	825,000	536,000
Total liabilities and equity	1,653,000	1,028,000

On 31/12/2018 (following the previous statements), XPN issued 15,000 shares of its common stock at $10 each of XBB shares (i.e. acquired for these shares that were issued). The market price of XPN shares on this date is $64 per share. If you know that the book value is equal to the market value of all the assets of XBB except for the lands, whose market value was equivalent to $204,000. XPN also paid $24,000 in fees and commissions to a number of lawyers and accountants. required: Assuming that these two companies maintain their separate legal identities, prepare the necessary daily entries in addition to a unified worksheet, noting that the two purchases took place on the same date, that is, as of 12/31/2018, and assuming that the transaction is treated as an acquisition.