Parkside Company Issued Stock to Acquire All the Voting Shares

Parkside Company issued stock to acquire all the voting shares of Spark Company. The trial balances of Parkside and Spark immediately prior to acquisition, and the consolidated balance sheet at the date of acquisition, appear below.

$$\begin{array}{c}\text { Parkside Company and Subsidiary } \\\text { Consolidated Balance Sheet } \\\text { Date of Acquisition }\\ \begin{array} { | l | r | l | l | } \hline { \begin{array} { c } \end{array} } \\\hline \text { (in millions) } & & & \\\hline \text { As sets } & & \text { Liabilities \& Equity } & \\\hline \text { Current assets } & \$ 354 & \text { Liabilities } & \$ 1,600 \\\hline \text { Plant \& equipment, net } & 1,750 & \text { Equity } & \\\hline \text { Identifiable intangibles } & 400 & \text { Capit al stock } & 1,260 \\\hline \text { Goodwill } & 446 & \text { Ret ained earnings } & 90 \\\hline \text { Total assets } & \$ 2,950 & \text { Total liabilities \& equity } & \$ 2,950 \\\hline\end{array}\end{array}$$ The carrying value of Spark's current assets and all liabilities equaled their fair values at the date of acquisition. Parkside paid stock registration fees and out-of-pocket legal and consulting fees in cash.
Required a. Calculate the following amounts:
1) Amount of out-of-pocket merger costs paid in cash
2) Amount of registration fees paid in cash
3) Difference between fair and book value of Spark's plant & equipment
4) Acquisition cost
b. Prepare consolidation eliminating entries (E) and (R) at the date of acquisition.