The following book and fair values were avaliable for Westmont Company as of March 1. Arturo Company peys $4,130,000 cosh and issues 28,200 shares of its $2 par value common stock (fair value of $50 per share) for all of Westmon's common stock in o merget, afier which Westmont will cease to exist as a separate entity. Stock issue costs amount to $32,400 and Arturo pays $49,800 for legal fees to complete the transoction. Prepare Arturo's joumal entries to record its acquisition of Westmont. of no entry is required for a transaction/event, select "No journal entry required" in the first account field.)