The following book and fair values were available for Westmont Company as of March 1 Arturo Company pays $4, 140,000 cash and issues 20, 500 shares of its $2 par value common stock (fair value of $50 per share) for all of Westmont's common stock in a merger, after which Westmont will cease to exist as a separate entity. Stock issue costs amount to $27, 600 and Arturo pays $46, 900 for legal fees to complete the transaction Prepare Arturo's journal entry to record its acquisition of Westmont. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)