A company fully acquires a competitor's company for $1,300,000. The acquired company had assets with a book value of $2,100,000 and a fair value of $2,300,000, while it had liabilities with a book value of $1,000,000 and a fair value of $1,400,000. How much should be recorded to the goodwill account due to the company's acquisition? (Ch12) $400,000 $1,000,000 $200,000 $0