Part C (4 pts)-Goodwill Robbins Inc acquired all the outstanding common stock shares of Hart Co for $2,200,000. At the time of the acquisition, the book value and fair value of Hart's assets and liabilities were as follows: Fair Value $120,000 Book Value $120,000 259,000 219,000 400,000 Cash Accounts Receivable Inventory PP&E 229,000 219,000 525,000 Patent 50,000 450,000 Accounts Payable Notes Payable 89,000 89,000 200,000 200,000 Required: Prepare the journal entry to record the acquisition of Hart Co