Bullen Inc acquired 100% of the voting common stock of Vachas Inc on January 1, 2018. The book value and furvalue of Vachas's accounts on that date (prior to creating the combination) are as follows, along with the book value of Bulten's accounts: Vachas Fau Value Retained earnings, 11 Cath and receivables Inventory Land Buildings (net) Equipment (net) Liabilities Common stock Additional paid.in capital Bollen Book Vilus $250,000 170,000 230,000 280,000 450,000 120,000 650,000 360.000 20,000 Vachas Book Value 5240,000 70.000 170,000 220,000 240,000 90,000 430,000 30,000 40,000 $70,000 210,000 240,000 270,000 90,000 420,000 Asume that Butlen inued 12,000 shares of common stock, with a 55 par value and a $47 fair value, to obtain all of Vachan's outstanding stock In this acquisition transaction, how much goodwill should be recognised