38 Juliana Corporation purchased all of the outstanding stock of Caldwell Inc., paying $2,700,000 cash. Juliana assumed all of the liabilities of Caldwell, Book values and fair values of acquired assets and liabilities were: Book Value Fair Value Current assets (net) $420,000 $450,000 Property, plant, & equip. (net)) 1,600,000 2,250,000 Liabilities 500,000 600,000 Juliana would record goodwill of O $600,000. O $1,180,000. O$100,000. O $880,000. 4