Pip's Paw Patrol had the following account Balances on Dec 31, 2021: BOOK Value FMV Current Assets $225,000 $250,000 Land $320,000 $350,000 Building $450,000 $650,000 Accum Dep ($50,000) Equipment $195,000 $50,000 Accum Dep ($100,000) Current Liabilities ($75,000) ($75,000) Bonds Payable ($200,000) ($300,000) Common Stock ($65,000) Paid in Capital ($700,000) Pip's industry anticipates an 8% return on investments of P/E/P before accumulated depreciation and Pip generated a $120,000 profit in 2021. Pip would like to be paid for 4 years of excess earnings. REQUIRED: a. Calculate the Goodwill b. Calculate the price c. Record the purchase of the Pip Paw Patrol on the books of the BUYER, assume they issued 100,000 shares of $2 par value common stock and paid $40,000 in legal and accounting fees and $50,000 in stock issuance costs to their broker. d. Record the sale of the company on the books of the seller