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Exercise No- 2 Book values and fair values of Sli Corporation's assets and liabilities on December 31, 2010, are as follows (in thousands): Book Value Fair Value Cash 5140 $140 Accounts receivable net 5160 $160 Inventories $160 5200 Land 5300 S400 Buildings net 5700 51,000 Equipment net 5440 $600 $1.900 $2,500 Accounts payable $200 5200 Note payable $280 5300 Capital stock $1,000 Retained earnings $420 $1,900 - On January 1, 2011, Por Corporation acquires all capital stock for $2,500,000 cash. REQUIRED: Prepare the January 1 journal entry on Por's books to record the Investment values