Account Book Value Fair Value Cash. Account nts receivable.. 75,000 S 75,000 142,500 202,500 750,000 (225,000) 150,000 187,500 Property, plant and equipment (PPE). Curren nt liabilities. . ued liabilities . (225.000) (262.500) (262,500) 525,000 682,500 Unrecorded asset: 395,000 1,077.500 How much Goodwill will you record in this acquisition, and how is the Goodwill accounted for subse- quent to the acquisition