PR Company pays $\backslash (\backslash$$ $25,000\backslash )$ in cash and isaues no$-$par stock with a fair value of $\backslash (\backslash$$ $40,000\backslash )$ to acquire all of $\backslash (5\backslash$times $\backslash )$ Corporationis net assets. $\backslash (5\backslash$times $\backslash$mathrm$\{$X$\}\backslash )$ s balance sheet at the date of acqualition is as followas PR$\text{'}$s consultants find these items that are not reported on SX$\text{'}$s balance sheet: Outside consultants are paid $\backslash (\backslash$$ $400\backslash )$ in cash, and regigtration fees to lasue PR$\text{'}$s new stock are $\backslash (\backslash$$ $900\backslash ).$ The question below relates to the entry or entries made to record the business combination. D i$7,100$ Cs$3,600$ C$54,100$