Account Book Value Far Val $75,000 S 75.000 150,000 187,500 600,000 142,500 202,500 750,000 225,000) (262,500) Inventories .. Property, plant and equipment (pp. Current liabilities.... 262,500) $525,000 682,500 395,000 $1,077,500 asset: How much Goodwill will you record in this acquisition, and how is the Goodwill accounted for subse- quent to the acquisition