The following book and fair values were avallable for Beech Company as of June 1 : Aider Company pays $3,800,000 cash and issues 21,300 shares of its $2 par value common stock (fair value of $50 per share) for all of Beech's common stock in a merger, after which Beech will cease to exist as a separate entity. Stock issue costs amount to $28,900, and Alder pays $48,000 for legal fees to complete the transaction. Required: Prepare Alder's journal entries to record its acquisition of Beech. Record the acquisition of Beech Company. Note: Enter debits before credits. Record the legal fees related to the combination. Note: Enter debits before credits. Record the payment of stock issuance costs. Note: Enter debits before credits