A firm pays $600,000 to acquire another firm. The assets and liabilities of the acquired firm have a market value approximately equal to book value, except for the following: A/R book value is $100,000, fmv is $110,000. inventory book value is $200,000, fmv is $180,000 patent with a book value of $10,000, fmv is $50,000 If the purchasing firm recognizes goodwill of $25,000 at the acquisition date, how much was the book value of net assets of the acquired firm?