PR Company pays $10,000 in cash and issues no-par stock with a fair value of $40,000 to acquire all of SX Corporation's net assets. SX's balance sheet at the date of acquisition is as follows SX Corporation Book value Fair value $ 4,200 $2,000 Current assets Property, plant & equipment, net 10,000 6,000 Identifiable intangible assets 4,000 14,000 $16,000 Total assets S 2,000 Current liabilities $1,600 12,000 Long-term debt 11,600 Capital stock Retained earnings 5,000 8,000 Accumulated other comprehensive income (1,000) Treasury stock (9,600) Tatal liabilities & equity $16,000 PR's consultants find these items that are not reported on SX's balance sheet: Fair value Potential contracts with new customers S8,000 Advanced production technalagy 4,000 Future cost savings 2,000 Customer lists 1,000 Outside consultants are paid S200 in cash, and registration fees to issue PR's new stock are $400. The question below relates to the entry or entries PR makes to record the acquisition on its books. Now assume the acquisition cost to PR is $60,000 (not the right answer). Other facts are the same as originally reported. Goodwill reported on this acquisition is $35,600 $35,800 as44,400 $49,400