2 Juliana Corporation purchased all of the outstanding stock of Caldwell Incorporated, paying $3,300,000 cash. Juliana assumed all of the liabilities of Caldwell. Book values and fair values of acquired assets and liabilities were: Current assets (net) Property, plant, & equpiment (net) Liabilities Juliana would record goodwill of: Book Value Fair Value $ 470,000 2,170,000 $ 380,000 1,680,000 360,000 620,000 Multiple Choice $5,260,000. $1,940,000. $260,000. $1,280,000