Sheridan Company's 12/31/21 balance sheet reports assets of $6930000 and liabilities of $2730000. All of Sheridan's assets' book values approximate their fair value, except for land, which has a fair value that is $413000 greater than its book value. On 12/31/21, Sunland Corporation paid $7063000 to acquire Sheridan, What amount of goodwill should Sunland record as a result of this purchase? $2863000 $133000 $2450000 $0