5 e. 3. Acquirer Company buys Target Company. Target's pre-acquisition balance sheet at historical cost showed Total Assets at $730,000 and Total Liabilities at $420,000. Upon acquisition, Acquirer revalued Target's assets at $1,285,000 and liabilities at $675,000. Acquirer paid $960,000 for Target. How much new Goodwill is associated with the acquisition of Target must Acquirer recognize? TA 673 ,2 rnev a. 350,000 b. 450,000 c. 550,000 d. 650,000 e. 905,000 When eamnared to GAA P Rased kinancial Statements what ie the imnact on Gross