Cat Limited acquired the identifiable assets, liabilities and contingent liabilities of Mouse Limited for $268 000. The items acquired, stated at fair value, are: plant $144 000; inventory $80 000; accounts receivable $36 000; patents $10 000; and accounts payable $32 000. The difference on acquisition is: Question 24Select one: goodwill of $238 000 goodwill of $30 000 gain on bargain purchase $268 000 gain on bargain purchase $30 000