The following book and fair values were available for Westmont Company as of March 1 Arturo Company pays $3,960,000 cash and issues 29.500 shares of its $2 par value common stock (fair value of $50 per sharel for al of Westmont's common stock in a merger, after which Westmiont will cease to exist as a separate entity. Stock issue costs ampunt to $29,400 and Arturo pays $50,000 for legal fees to complete the transaction. Prepare Arturo's journal entries 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.) Record the acquisition of Westmont Company. Note: Enter debits before credits. Record the legal fees related to the combination. Note: Einter debits before credits. Record the payment of stock issuance costs. Note: Enter debits before credits