The Larisa Company is exiting bankruptcy reorganization with the following accounts: Receivables Inventory Buildings Liabilities Common stock Additional paid-in capital Retained earnings (deficit) Book Value $ 92,000 212,000 312.000 312,000 342.000 44,000 (82,000) Fair Value $ 114,000 234.000 424,000 312.000 The company's assets have a $832,000 reorganization value. As part of the reorganization, the company's owners transferred 80 percent of the outstanding stock to the creditors. Prepare the journal entry (or entries) necessary to adjust the company's records to fresh start accounting. (If no entry is required for a transaction/event, select "No journal entry required" in the first account fi View transaction list Journal entry worksheet