Net income figures for Swifty Ltd, are as follows: 2016 - $74,400 2017 - $53,000 2018 $83,100 2019 $87.200 2020 - $67.400 Future income is expected to continue at the average amount of the past five years. The company's identifiable net assets are appraised at $467,700 on December 31, 2020. The business is to be acquired by Blue Spruce Corp. in early 2021. The normal rate of return on net assets for the industry is 6% Click here to view the factor table PRESENT VALUE OF 1. Click here to view the factor table PRESENT VALUE OF AN ANNUITY OF 1. Your answer is correct. What amount should Blue Spruce Corp, pay for goodwill, and for Swifty Ltd. as a whole, if goodwill is equal to average excess earnings capitalized at 25%? $ 179832 Blue Spruce Corp. pay for goodwill $ 47532 Blue Spruce Corp. pay for Company What amount should Blue Spruce Corp. pay for goodwill, and for Swifty Ltd as a whole, if a perpetual 18% return is expected on any amount paid for goodwill? (Round answers to decimal places, e.g. 5,275) Blue Spruce Corp, pay for goodwill 249722 Blue Spruce Corp.pay for Company 717422 e Textbook and Media * Your answer is incorrect. What amount should Blue Spruce Corp. pay for goodwill, and for Swifty Ltd, as a whole, if goodwill is equal to five years of excess earnings? (Round answers to decimal places, eg. 5,275.) $ 224750 Blue Spruce Corp. pay for goodwill 5 692450 Blue Spruce Corp. pay for Company What amount should Blue Spruce Corp. pay for goodwill, and for Swifty Ltd as a whole, if goodwill is Squal to the present value of five years of excess earnings capitalized at 15%? (Round factor values to 5 decimal places, eg. 125124 and final answers to decimal places, eg. 5,275.) Blue Spruce Corp. pay for goodwill $ 210047 Blue Spruce Corp. pay for Company $ 677747 e Textbook and Media