Lake Incorporated purchased all of the outstanding stock of Huron Company paying $957,000 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 $131,900 $123,900 604,000 763,000 151,300 175,000 Lake would record goodwill of: Multiple Choice $0. O $245,100. O O $70,100. $372,400. O