The balance sheet of Buckbeak reports assets of $109,200 and liabilities of $34,000. The fair...

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The balance sheet of Buckbeak reports assets of $109,200 and liabilities of $34,000. The fair value of the assets is $118,500 and the fair value of its abilities is $34000. Sus Black Enterprises paid Buckbeak $152,000 to acquire all of its assets and liabilities. How much goodwill should Sirlus Black Enterprises record from this purchase

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