a) $132000

b) $2962000

c) $2539000

d) $0

Oriole Company's 12/31/21 balance sheet reports assets of $7030000 and liabilities of $2830000. All of Oriole's assets' book values approximate their fair value, except for land, which has a fair value that is $423000 greater than its book value. On 12/31/21, Pharoah Corporation paid $7162000 to acquire Oriole. What amount of goodwill should Pharoah record as a result of this purchase