Juliana Corporation purchased all of the outstanding stock of Caldwell Inc, paying $3,400,000 cash. Juliana assumed all of the liabilities of Caldwell, Book values and fair values of acquired assets and liabilities were: Current assets (net) Property, plant, & equip. (net) Liabilities Book Value $ 230,000 1,550,000 470,000 Fair Value $ 610,000 2,150,000 790,000 Juliana would record goodwill of Multiple Choice $320,000 $1.430,000 $5.360,000