Park acquired all of Spark's common stock for $10,000,000 cash and 4,100,000 shares of Park's $2 par common stock which had a $6 market price at the date of the purchase. Park paid $100,000 in stock registration costs related to the stock it issued and $50,000 in accounting and valuation fees. Using the information below, Goodwill is (answerl] Account Park Book Values after acquisition Spark Book Values Spark Fair Values Cash $6,000,000 $300,000 $300,000 Inventory $25,000,000 $2,000,000 $2,500,000 Property, net $150,000,000 $10,000,000 $12,000,000 Trademark $1,000,000 $0 $10,000,000 Investment in Spark $34,600,000 Total Assets $216,600,000 $12,300,000 Current Liabilities $8,000,000 $250,000 $250,000 Long-term liabilities $50,000,000 $0 $0 Capital Stock $20,000,000 $2,000,000 Add. Paid In Capital $30,000,000 $0 Retained Earnings $103,500,000 $10,000,000 Acc. Other Comp. Income $5,100,000 $200,000 Treasury Stock ($150,000) Total Liabilities and Owners Eq. $216,600,000 $12,300,000