expected payment for the contingency at $20.000. In determining its offer. Beasley noted the following: - Donovan holds a building with afair value $30,000 more than its book value. - Donovan has developed unpatented technology appraised at $25,000. although is it not recorded in its financial records. - Donovan has a research and development activity in process with an appraised fair value of $45,000. The project has not yet reached technological feasibility. - Book values for Donovan's current assets and liabilities approximate fair values. How much should Beasley record as total assets acquired in the Donovan merger? $410.00D. \"H.000. $420,000. HM