On May 1, Soriano Co. reported the following account balances along with their estimated fair values: Carryin Amount Receivables Inventory Copyrights Patented technology Total assets Current liabilities Long-term liabilities Common stoek Retained earnings Fair Value S 47,300 47,300 84,200 554, 500 851,000 629,000 S1.133,000 1,315, 000 84,200 150,500 168,000 168,000 636, 300 649,000 100, 000 216, 000 S 1,133,000 Total liabilities and equities On that day, Zambrano paid cash to acquire all of the assets and liabilities of Soriano, which will cease to exist as a separate entity. To facilitate the merger, Zambrano also paid $143,500 to an investment banking firm. The following information was also available: . Zambrano further agreed to pay an extra $72.600 to the former owners of Soriano only if they meet certain revenue goals during the next two years. Zambrano estimated the present value of its probability adjusted expected payment for this contingency at $36,300