Dr Pepper Snapple Group (DPSG) Acquired the Assets and Liabilities

Dr. Pepper Snapple Group (DPSG) acquired the assets and liabilities of Turquoise Water Inc. on September 30, 2020, in a merger. The acquisition involves the following payments:
Turquoise Water's balance sheet just prior to the acquisition appears below. Fair value information on Turquoise Water's assets and liabilities is also provided.
In addition to the assets reported on Turquoise Water's balance sheet, the following previously unreported intangible assets are identified:
$$\begin{array} { | l | r | } \hline & \text { Fair Value } \\\hline \text { Bottlers' franchise rights } & \$ 10,400,000 \\\hline \text { Skilled workforce } & 15,000,000 \\\hline \text { Non-competition agreements } & 4,000,000 \\\hline \text { Expected expansion into new product lines } & 5,000,000 \\\hline \text { Order backlogs } & 2,000,000 \\\hline\end{array}$$ Required a. Prepare the journal entry DPSG makes to record this acquisition as a merger.
b. Now assume DPSG acquires all of the stock of Turquoise Water. Prepare the journal entry DPSG makes to record this acquisition as a stock acquisition.