Juliana Corporation purchased all of the outstanding stock of Caldwell Inc., paying $3,500,000 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 $360,000 1,530,000 320,000 Fair Value $ 610,000 2,210,000 760,000 Juliana would record goodwill of