In late July 2017, Concord Ltd., a private company, paid $2.20 million to acquire all of the net assets of Riverbed Corp., which then became a division of Concord, Riverbed reported the following statement of financial position at the time of acquisition: Current assets Non-current assets 415,000 Current liabilities 1,335,000 300,000 265,000 Shareholders' equity 1,185,000 $1,750,000 Long-term liabilities $1,750,000 It was determined at the date of the purchase that the fair value of the identifiable net assets of Riverbed was $1.60 millon. Over the next six months of operations, the new division had operating losses. In addition, it now appears that it will generate substantial losses for the foreseeable future. At December 31, 2017, the fair value of the Riverbed Division is $1,840,000, and the division reports the following statement of financial position information: Current assets $463,000 Non-current assets (including goodwill recognized in purchase 2,500,000 Current liabilities Long-term liabilities Net assets (703,000) (529,000) $1,731,000 Assume that Concord Ltd. prepares financial statements in accordance with ASPE Calculate the amount of goodwill, if any, that should be recognized in late July 2017 Goodwill Capture d'cran enregistre