Use the Following Information to Answer Questions Bellow -Subsequent to the Acquisition, Drover Obtains Information That the Plant

Use the following information to answer questions bellow.
Drover Corporation acquired all of Exeter Company's assets and liabilities in an all-cash acquisition. Drover recorded the transaction as follows:
$$\begin{array} { | l | l | r | r | } \hline \text { Current assets } & & 500,000 & \\\hline \text { Plant assets } & & 20,000,000 & \\\hline \text { Identifiable intangibles } & & 4,500,000 & \\\hline \text { Goodwill } & & 15,000,000 & \\\hline & \text { Liabilities } & & 17,000,000 \\\hline & \text { Cash } & & 23,000,000 \\\hline\end{array}$$
-Subsequent to the acquisition, Drover obtains information that the plant assets have a fair value that is $16,000,000 higher than the amount at which it was recorded.
Required
Prepare the journal entry needed to record this information, if the change in value occurs:
a. During the measurement period.
b. Outside of the measurement period.