Question 21 (1 point) A company needs to determine the book value of a piece of equipment. The book value of the piece of equipment is Question 21 options: the fair market value of the equipment at a balance sheet date. the equipment's acquisition cost less the total related equipment depreciation record equal to the balance of the related accumulated depreciation equipment account the assessed value of the equipment for property tax purposes Question 22 (1 point) Blaze Corp. purchases Miri Inc. for $3,200,000 cash on January 1, 2020. The book value of Miri Inc.'s net assets, as reflected on its December 31, 2019 balance sheet is $2,480,000. An analysis by Blaze Corp. on December 31, 2019 indicates that the fair value of Miri's tangible assets exceeded the book value by $240,000, and the fair value of identifiable intangible assets exceeded book value by 5180,000. How much goodwill should be recognized by Blaze Corp. when recording the purchase of Miri Inc.? Question 22 options: a) S480.000 b) S. c) $300,000 d) S720,000