7 D Question 19 Company A purchased Company B for $167,400 cash. At the time of purchase, Company B had the following information available: Book Value Market Value Current Assets $71,000 Long-Term Assets $100,000 $33,000 $64,000 $119,000 $35,000 Current Liabilities Long-Term Liabilities $56,000 $58,000 Equity ??? ??? What amount of goodwill should Company A record