Al-Dafra Company purchased the net assets of Amera Company for $150,000 on December 31, 2020. The balance sheet of Al-Dafra company just prior to acquisition is as follow: Al-Dafra company Balance Sheet At 31/12/2020 Cash $20,000 Receivables $40,000 Inventories $60,000 Equipment $20,000 Total Assets $140,000 Liabilities and Equities Accounts payable $30,000 Bonds $20,000 Total liabilities $50,000 Common stock 50,000 Retained earnings 30,000 Additional paid in capital 10,000 Total stockholders equity $90,000 Total Liabilities and stockholders equity $140,000 At the acquisition date the bord of the director of Amera Company agreed for the following fire market values of Al-Dafra Company assets and liabilities: Receivables $50,000; Inventories $40,000; Equipment $10,000; Accounts payable $25,000; Bonds and Cash not changed. Instruction: 1- Calculate the goodwill using the fair value adjustment method in calculating the NFMV. (2.5 Points) 2- Recording Goodwill (2.5 Points)