Assume Caltron Co. paid $19 million to purchase Burton Industries. Assume further that Burton Industries had the following summarized data at the time of the Caltron Co. acquisition (amounts in millions): Burton Industries' current assets had a current market value of $15 million, long-term assets had a current market value of only $17 million, and liabilities had a market value of $29 million. Compute the cost of goodwill purchased by Caltron Co. Journalize Caltron Co.'s purchase of Burton Industries. Explain how Caltron Co. will account for goodwill