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Exercise 12-12 (Part Level Submission) On July 1, 2017, Marigold Corporation purchased Young Company by paying $256,600 cash and issuing a $115,000 note payable to Steve Young. At July 1, 2017, the balance sheet of Young Company was as follows. $50,200 Accounts payable $208,000 Cash Accounts receivable 90,000 Stockholders' equity 237,900 $445,900 106,000 Inventory Land 41,300 Buildings (net) 75,900 Equipment (net) 70,500 Trademarks 12,000 $445,900 The recorded amounts a approximate current values except for land (fair value of $61,400) inventory (fair value of $125,800), and trademarks (fair value of $16,160