International Beverages Acquires Ecoplastics Recycling Company for $100,000,000 in Cash

International Beverages acquires Ecoplastics Recycling Company for $100,000,000 in cash. Ecoplastics' balance sheet reports the following assets and liabilities, at fair value:
$\begin{array}{lr} \begin{array}{l}\text { Cash \& receivables... } \\\text { Inventories............... }\end{array} &\begin{array}{r} \$ 500,000 \\1,100,000 \end{array} \\ \text { Buildings \& equipment } & 35,000,000 \\ \text { Patents \& trademarks. } & 10,000,000 \\ \text { Current liabilities.. } & 7,000,000 \\ \text { Long-term debt . } & 40,000,000 \\\end{array}$
Ecoplastics also has developed technology, valued at $15,000,000, which does not appear on its balance sheet but is appropriately reported by International Beverages on acquisition.
Required a. Prepare the journal entry International Beverages makes to record the acquisition of Ecoplastics, assuming this is a merger.
b. Repeat Part a, assuming this is a stock acquisition.