21. Burrough Corporation concluded that the fair value of Helyar Company was P80,000 and paid that amount to acquire all of its net assets. Helyar reported assets with a book value of P60,000 and fair value of P98,000 and liabilities with a book value and fair value of P23,000 on the date of combination. Burrough also paid P3,000 to search rm for nder's fees related to the acquisition. What amount Burrough Corporation will record as goodwill? a. P0 b.P5,000 c.P8,000 d.P13,000