Calculate the goodwill and reCalculate the goodwill and record the transfer entry Assets 2021 Liabilities 2021 Cash 16,400 Accounts Payable 89,600 Accounts Receivable 103,000 Loans payable 102,000 Inventory 16,900 Salaries payable 6,800 Machinery 46,600 Income tax payable 2,400 Furniture 19,800 Retained earnings 127,400 Buildings 125,500 328,200 328,200 Purchase price is $220,000 Fair market value revaluation reveal the following Inventory 14300 Machinery 37800 Furniture 16500 Buildings 205000 Income tax payable 3200 Loans payable 101400cord the transfer entry