content area top Part 1 Regal, Corp,. aggressively acquires other companies. Assume that Regal, Corp., purchased Lappen comma Inc., for $ 2 comma 175 comma 000 cash. The market value of Lappen's assets is $ 2 comma 500 comma 000, and it has liabilities with a market value of $ 400 comma 000.ute the cost of goodwill purchased by Regal, Corp. Cost of goodwill purchased: Less: Market value of Lappen net assets: Less: Cost of goodwill purchased