PR Company pays $20,000 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 Current assets Property, plant & equipment, net Identifiable intangible assets Total assets Current liabilities $ 4,000 $ 7,500 12,000 4,000 8,000 15,000 $20,000 $3,600 $ 4,500 Long-term debt 14,000 13,800 Capital stock 4,000 Retained earnings 9,000 Accumulated other comprehensive income (1,000) Treasury stock Total liabilities & equity (9,600) $20,000 PR's consultants find these items that are not reported on SX's balance sheet: Potential contracts with new customers Advanced production technology Future cost savings Customer lists Fair value $9,000 3,500 3,000 1,000 Outside consultants are paid $500 in cash, and registration fees to issue PR's new stock are $800. The question below relates to the entry or entries made to record the business combination. Now assume the total acquisition cost is $80,000 (not the right answer). Other facts are the same as originally reported. Goodwill reported on this acquisition is O$35,600 O$35,800 0$63,300 O$67,800