Prop Inc Acquires All the Voting Stock of Sorter Company for for $30

Prop Inc. acquires all the voting stock of Sorter Company for $30 million in cash. At the date of acquisition, Sorter's balance sheet is as follows (in millions):
$$\begin{array} { | l | c | c | } \hline & \begin{array} { c } \text { Book Value } \\\text { Dr (Cr) }\end{array} & \begin{array} { c } \text { Fair Value } \\\text { Dr (Cr) }\end{array} \\\hline \text { Tangible assets } & \$ 20 & \$ 24 \\\hline \text { Go odwill } & 2 & 6 \\\hline \text { Liabilities } & \{ 16 \} & \{ 15 \} \\\hline \text { Equity } & \{ 6 \} & \\\hline\end{array}$$ Sorter has previously unreported identifiable intangible assets, in the form of brand names and developed technology, valued at $6 million at the date of acquisition.
Required
Prepare consolidation eliminating entries (E) and (R) at the date of acquisition.