Arizona Corp. acquired the business Data Systems for $325,000 cash and assumed all liabilities at the date of purchase. Data's books showed tangible assets of $350,000, liabilities of $20,000, and stockholders' equity of $330,000. An appraiser assessed the fair market value of the tangible assets at $315,000 at the date of acquisition. Arizona Corp.'s financial condition just prior to the acquisition is shown in Required B. Required a. Compute the amount of goodwill acquired. b. Record the acquisition in a financial statements model. Complete this question by entering your answers in the tabs below. Compute the amount of goodwill acquired. Record the acquisition in a financial statements model. (In the Cash Flow column, use OA to designate operating activity, IA for investment activity, or FA for financing activity. If the element is not affected by the event, leave the cell blank. Enter any decreases to account balances and cash outflows with a minus sign. Not all cells will require entry.)