Devin Company exchanges $206,000 (market value) of its no-par value common stock to acquire 100% of the common stock of Com Company (Click the loon to view additional information) What is the fair value of the identifiable net assets Devlin acquires from Cloff? What is the amount of goodwill on Devin's acquisition of Cloff? What is the journal entry to record Deviin Company's purchase of Cot Company? Determine the fair value of the identifiable net assets Devlin acquires from Com The fair value of the identifiable net assets Devin acquires is equal to $