228. Carsen's Centre, Inc. has $2.85 million in net working capital. The rm has xed assets with a book value of $31.67 million and a market value of $33.98 million. Krystal's is buying Carsen's Centre, Inc. for $38.4 million in cash. The acquisition will be recorded using the purchase accounting method. What is the amount of goodwill that Krystal's will record on their balance sheet as a result of this acquisition? A$l.57 million B. $2.67 million C. $3.88 million D. $4.13 million E. $6.73 million