Q17. Below is the December 31 balance sheet for a small, local flower shop called Lopez's Flowers. On that same date, a large national flower business called FTD purchased Lopez's Flowers for $25,000. How much goodwill (if any) will be recognized by FTD as a result of this purchase? If your answer is 0, please enter 0 with no dollar signs.

Assets			Liabilities			SHE
Cash	10,000		Accts Pay	11,000		Retained Earnings	13,000
Accts Rec	19,000		Wages Pay	22,000		Common Stock	2,000
Inventory	23,000		Notes Pay	21,000		APIC	4,000
Equipment	15,000					Treasury Stock	(6,000)
TOTALS	67,000			54,000			13,000