During the current year, Brewer Company acquired all of the outstanding common stock of Miller Incorporated paying $11 , 600 , 000 cash. The book values and fair values of Miller's assets and liabilities acquired are listed below: Required: Prepare the journal entry to record the acquisition by Brewer Company. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record the acquisition by Brewer Company. Note: Enter debits before credits