Date-Of-Acquisition Information on an Acquired Company's Reported Assets and Liabilities

Date-of-acquisition information on an acquired company's reported assets and liabilities appears below:
$\begin{array}{|l|r|r|} \hline& \text { Book Value } & \text { Fair Value } \\\hline \text { Current assets } & \$ 3,000 & \$ 1,500 \\\hline \text { Property, plant, and equipment, net } & 10,000 & 5,000 \\\hline \text { Total assets } & \$ 13,000 & \\\hline & \$ 8,000 & 7,600 \\\hline \text { Liabilities } & 1,000 & \\\hline \text { Capital stock } & 4,000 & \\\hline \text { Retained earnings } & \$ 13,000 &\\\hline\end{array}$
The following amounts were paid by the acquiring company:
Required
The acquiring company records the assets and liabilities of the acquired company directly on its books. Prepare the journal entry the acquiring company made to record the acquisition.