Balance sheet Landmark	2010	2011	2012	2013	2014 [E]
Cash	3.6	4.2	3.3	1.5	0.4
Accounts receivable	20.7	22	29.3	30.4	31
Other current assets	6.3	5.1	4.9	5	4.9
Current assets	30.6	31.3	37.5	36.9	36.3
Net PP&E	3.1	5.1	7.2	9.2	11.2
Investments and other assets	45	47.1	47.3	47.6	47.2
Total assets	78.7	83.6	92	93.7	94.6
Accounts payable	5.6	5.3	7.6	8.9	10.4
Bank borrowing	0	0	4	2.5	0
Current Liabilities	5.6	5.3	11.6	11.4	10.4
Accrued expenses and deferred taxes	13.9	13.9	15	15.3	15.5
Other non-current liabilities	16.6	17.5	17	17.3	17.9
Total liabilities	36.1	36.7	43.6	44	43.8
Shareholders' equity	42.6	46.9	48.4	49.7	50.8
Total liabilities and equity	78.7	83.6	92	93.7	94.6
Balance sheet Broadway	2010	2011	2012	2013	2014 [E]
Cash	1.8	1	1.9	1.5	2.1
Accounts receivable	13.1	13.5	14.6	15.2	16.2
Other current assets	2.8	4	4.1	4.2	4.2
Current assets	17.7	18.5	20.6	20.9	22.5
Net PP&E	16	17.4	18.6	19.7	20.9
Investments and other assets	35.9	38.6	41.8	43.2	43.5
Total assets	69.6	74.5	81.1	83.8	86.8
Accounts payable	9.3	9.9	10.4	11	11.5
Long-term debt, current portionb	0.4	0.4	0.4	0.4	0.4
Current Liabilities	9.7	10.3	10.8	11.4	11.9
Long-term debt	8.2	7.7	8.7	8.3	7.9
Accrued expenses and deferred taxes	11.6	12.8	13.1	13.3	13
Other non-current liabilities	11	11.2	12.5	11.4	10.9
Total liabilities	40.5	42	45.1	44.4	43.7
Shareholders 'equity	29.1	32.5	36	39.4	43.1
Total liabilities and equity	69.6	74.5	81.1	83.8	86.8

Prepare consolidated balance sheets after the acquisition for both financing options (100% debt vs 50% debt and 50% equity) for fiscal year 2014. What is the goodwill amount?

Harris asked his financial advisors to determine the financing options for the acquisition. His advisors suggested two alternatives: 100% debt financing, or a mix of debt and equity financing. The $120 million, all-debt financing would be arranged by Stanley Investment Company, through a syndicated loan package. This loan would carry 5.5% annual interest and mature at the end of 2023. The loan principal would be amortized at the rate of $5 million a year, for six years, starting in 2017, and the final payment of $90 million would be made at loan maturity. This loan would be collateralized by all the assets of the combined firm. Under the alternative plan, a group of investors would provide $60 million each in loans and equity. The loan would carry a 5% interest rate and mature at the end of year 2020. The loan principal of $60 million would be due in its entirety upon maturity. This debt also would be collateralized by all the assets of the combined firm. The equity investment would be provided in exchange for 40% equity ownership in the combined firm. New equity holders would not be entitled to receive dividends until the debt principal was paid in full. Harris asked his financial advisors to determine the financing options for the acquisition. His advisors suggested two alternatives: 100% debt financing, or a mix of debt and equity financing. The $120 million, all-debt financing would be arranged by Stanley Investment Company, through a syndicated loan package. This loan would carry 5.5% annual interest and mature at the end of 2023. The loan principal would be amortized at the rate of $5 million a year, for six years, starting in 2017, and the final payment of $90 million would be made at loan maturity. This loan would be collateralized by all the assets of the combined firm. Under the alternative plan, a group of investors would provide $60 million each in loans and equity. The loan would carry a 5% interest rate and mature at the end of year 2020. The loan principal of $60 million would be due in its entirety upon maturity. This debt also would be collateralized by all the assets of the combined firm. The equity investment would be provided in exchange for 40% equity ownership in the combined firm. New equity holders would not be entitled to receive dividends until the debt principal was paid in full