Arizona Corp. acquired the business Data Systems for $360,000 cash and assumed all liabilities at the date of showed tangible assets of $420,000, liabilities of $27,000, and stockholders' equity of $393,000. An appraiser assessed the fa market value of the tangible assets at $350,000 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. Compute the amount of goodwill acquired. Mecord the acquisitien in a finandal statements model. (In the Cash Flow column, use OA to designate operating activity, LA for investrnent activity, or FA lor financing activity