Hanby Dentistry has $3.3 million in net working capital. The firm has fixed assets with a book value of $29.8 million and a market value of $37.2 million. The firm has no long-term debt. Jaramillo Dental Group is buying Hanby for $42.6 million in cash. The acquisition will be recorded using the purchase accounting method. What is the amount of goodwill that Jaramillo Dental Group will record on its balance sheet as a result of this acquisition? Multiple Choice $5.4 million $2.1 million $12.8 million $9.5 million