6 points): A1, B1, D3: At the beginning of 2021, the net book value of Smith Group assets was $500,000 and th met fair market value is $550,000. At that date, the company received an offer from Tayl Wimpey firm to purchase the net assets by $650,000. Instruction: 1- Calculate the goodwill (3 Points) 2- Record the Goodwill if you have the following accounts at FMV: (3 Points) Account receivables 200,000; Bonds 50,000; Inventories 100,000 and Land 300,000