If the net book value was $100,000 which is more than the net fire market value of the assets by 10%. During the period the company received an offer to purchase the net assets by $70,000. Instruction: 1- Calculate the goodwill (2.5 Points) 2- Record the Goodwill if you have the following accounts at FMV: (2.5 Points) Account receivables 25,000: Loans 10.000; Short run investments 40.000 and building 35,000