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El 31 de marzo de 2021, Wolfson Corporation adquiri todas las acciones ordinarias en circulacin de Barney Corporation por $17,300,000 en efectivo. Los valores en

El 31 de marzo de 2021, Wolfson Corporation adquiri todas las acciones ordinarias en circulacin de Barney Corporation por $17,300,000 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 6,300,000 ps 7,800,000
Propiedad, planta y equipo 11,300,000 14,300,000
Otros activos 1,030,000 1,530,000
Pasivo circulante 4,300,000 4,300,000
Pasivos a largo plazo 6,300,000 5,800,000

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

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