6. Goodwill results when: 1 punto a. a controlling interest is acquired. b. the price of the acquisition exceeds the sum of the fair values of the net identifiable assets acquired. c. the fair value of net assets acquired exceeds the acquisition price. d. the price of the acquisition exceeds the book value of an acquired company. 6. 3 puntos - presentar procedimiento para su respuesta Dorel Company is being purchased and has the following balance sheet as of the purchase date: Current assets S200,000 Liabilities S 90,000 Fixed assets 180,000 Equity 290,000 Total $380,000 Total $380.00 Amanda Co. paid for 45% of Dorel's net assets is $500,000. The fixed assets have a fair value of $220,000, and the liabilities have a fair value of $110,000. The amount of goodwill or gain to be recorded in the purchase is