Construct the balance sheet for the new corporation if the merger is treated as a purchase for accounting purposes. The market value of All Gold Mining's fixed assets is $7,150; the market values for current and other assets are the same as the book values. Assume that Silver Enterprises issues $13,700 in new long-term debt to finance the acquisition. Find the goodwill created. $10,140 $5,150 $5,780 $6,350