Q4. ABC Corp. paid SR 3,500,000,000 in cash for Oraby Inc. and that the estimated fair market values of Subsidiary assets, liabilities, and equity accounts are as follows as of December 31 ,2020 . ?

Title	Fair value in SR
Accounts Receivable	1000,000
Inventory	500,000
PP&E net of accumulated depreciation )	1500,000
Liabilities	500,000
Common Stock	300,000
Retained Earnings	200,000
Additional Paid-in Capital	2,000,000

Required: calculate the goodwill

Answer: