Lake Incorporated purchased all of the outstanding stock of Huron Company paying $955,000 cash Lake assumed all of the liabilities of Huron Book values and fair values of acquired assets and liabilities were: Current assets (net) Property, plant, equip. (net) Liabilities Book Value Fair Value $131,100 $124,200 616,000 769,000 150,500 176,000 Lake would record goodwill of: Multiple Choice $0 O $237,800 $61,800