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Wheat Corporation pays for shares to acquire ​% common stock of Grain​ Investments, Inc. on January​ 5, 2018. Wheat Corporation sells shares for on January​ 6, 2018. Which of the following is the correct journal entry for the transaction on January​ 6, 2018?​ (Round any intermediate calculations to two decimal​ places, and your final answer to the nearest​ dollar.)