A Ltd purchased for $$375,000,$Balance sheet of B led on the date of purchased is as under: Assets. cash $13500$ inventory $92500.$ accounts receivable $324500.$ buildings $246,000.$ machinery. $98400.$ equipment $35200.$ Liabilities are accounts payable $268200$ salaries payable $26400.$ income tax payable $4800.$ loans payable $185,400$ share capital $286,000.$ retained earnings $39,300..$ Fair value revaluation the following: Inventory $76800.$ accounts receivable $306,000$ buildings $305,000$ machinery. $92500.$ equipment. $21000$ accounts payable $274,300.$ income tax payable $6300$ Calculate the good will$/$ bargain purchase amount and record the entry on date of purchase