its seems like I am missing something. can someone help. Thanks!

The Larisa Company is exiting bankruptcy reorganization with the following accounts: Receivables Inventory Buildings Liabilities Common stock Additional paid-in capital Retained earnings (deficit) Book Value $ 100,000 220,000 320,000 320,000 350,000 60,000 (90,000) Fair Value $ 130,000 250,000 440,000 320,000 The company's assets have a $870,000 reorganization value. As part of the reorganization, the company's owners transferred 80 percent of the outstanding stock to the creditors. Prepare the journal entry for entries) necessary to adjust the company's records to fresh start accounting. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Answer is not complete. No Transaction General Journal Debit Credit 1 1 Receivables Inventory Buildings Goodwill OOOO 30,000 30,000 120,000 50,000 2 2 90,000 Additional paid-in capital Retained earnings 90,000