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El 31 de marzo de 2018, Wolfson Corporation adquiri todas las acciones ordinarias en circulacin de Barney Corporation por $18,400,000 en efectivo. Los valores en

El 31 de marzo de 2018, Wolfson Corporation adquiri todas las acciones ordinarias en circulacin de Barney Corporation por $18,400,000 en efectivo. Los valores en libros y valores razonables de los activos y pasivos de Barney fueron los siguientes:

Valor en libros Valor razonable
Activos circulantes ps 7,400,000 ps 8,900,000
Propiedad, planta y equipo 12,400,000 15,400,000
Otros activos 1,140,000 1,640,000
Pasivo circulante 5,400,000 5,400,000
Pasivos a largo plazo 7,400,000 6,900,000

Requerido: Calcule la cantidad pagada por el fondo de comercio.

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