Pharoah Company's 12/31/21 balance sheet reports assets of $6920000 and liabilities of $2720000. All of Pharoah's assets' book values approximate their fair value, except for land, which has a fair value that is $412000 greater than its book value. On 12/31/21, Sheridan Corporation paid $7052000 to acquire Pharoah. What amount of goodwill should Sheridan record as a result of this purchase? $2440000 O $132000 $2852000 $0