The following book and fair values were available for Big Company as of April 1,2019. Fair Value Inventory Land Book Value Buildings Customer relationships S 630, 000 750, 000 1,700,000 Accounts payable Common stock Additional paid-in capital Retained earnings 1/1 Revenues Expenses 0 (80,000) (2,000,000) (500,000) (360,000) (420,000) 280,000 $ 600, 000 990, 000 2,000,000 800,000 (80,000) Large Company pays $4,100,000 cash and issues 30,000 shares of its $1.5 par value common stock (fair value of $30 per share) for all of Big's common stock in a merger, after which Big will cease to exist as a separate legal entity. Stock issue costs amounts to $15,000 and Large pays $38,000 for legal fees to complete the transaction. Prepare Large's journal entry to record its acquisition of Big. (18%) The following book and fair values were available for Big Company as of April 1,2019. Book Value Fair Value Inventory Land Buildings Customer relationships Accounts payable Common stock $630, 000 750,000 1,700, 000 0 (80,000) (2,000,000) Additional paid-in capital Retained earnings 1/1 Revenues Expenses (500,000) (360,000) (420,000) 280,000 $ 600,000 990, 000 2,000,000 800,000 (80,000) Large Company pays $4,100,000 cash and issues 30,000 shares of its $1.5 par value common stock (fair value of $30 per share) for all of Big's common stock in a merger, after which Big will cease to exist as a separate legal entity. Stock issue costs amounts to $15,000 and Large pays $38,000 for legal fees to complete the transaction. Prepare Large's journal entry to record its acquisition of Big. (18%)