Lake Incorporated purchased all of the outstanding stock of Huron Company paying $962.000 cash. Lake assumed all of the liabilities of Huron. Book values and fair values of acquired assets and liabilities were: Book Value $131,100 614,000 150,000 Current assets (net) Property, plant, equip. (net) Liabilities Fair Value $124,600 754,000 176,000 points ( 0:20:21 Lake would record goodwill of: Multiple Choice O $259,400 O O $366.900 O $83.400