of On $10,000$ the issuance January common costs following: $1,$ and $2023,$ shares. S$6,$ Avion O$00$ At in Blue legal acquisition, Inc. fees as acquired Avion's part of $100\%$ shares this of the were acquisition. voting trading After at common $$70$ the per shares transaction, share. of Plane Avion the share incurred Corporation $$5,$ ownership Inc. $,000$ in by share consisted i$5$st$1$ngGroup A $-$ original Avion shareholder$)$Group B $($the new shareholder group$)90\%10\%$At acquisition, Plane's shareholders $\text{'}$ equity consisted of $$150,000$ in common shares and $$275,000$ in retained earningsThe following following is is iniormaloL information related to Plane's assets and Carrying liabilities value at acquisition: Fair valueAccounts receivable$ $100,000$$$90,000$Inventory$250,000275,000$Property, plant, and equipment $($ne $)400,000525,000$Current liabilities$100,000100,000$What Long$-$term amount debt of$300,000285,000$goodwill would be recorded in the consolidated statement of financial positionas a result of thisacquisition?$$125,000$$$120,000$$$280,000$