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7 . Winston Co . buys Harry Co . for $702 180 . At the time of purchase , Harry Co's balance sheet showed .

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7 . Winston Co . buys Harry Co . for $702 180 . At the time of purchase , Harry Co's balance sheet showed . assets of $613 . 140 liabilities of $197 220 , and owners equity of $415 920 . The fair value of Harry Co's assets is estimated to be $808 070 . What is the value of Goodwill Winston Co . will record

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