Lake Incorporated purchased all of the outstanding stock of Huron Company paying $967,000 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 $131,300 $123,300 613,000 770,000 150,200 176,000 Lake would record goodwill of: Multiple Choice $73,700. $372,900. $249,700. $0