Silver Enterprises has acquired All Gold Mining in a merger transaction. The following balance sheets represent the premerger book values for both firms:

Silver Enterprises Current assets

$ 9,600 Current liabilities $ 6,400 Other assets 2,700 Long-term debt 4,750 Net fixed assets 16,900 Equity 18,050 Total $ 29,200 Total $ 29,200

All Gold Mining Current assets $ 2,600 Current liabilities $ 2,300 Other assets 1,100 Long-term debt 0 Net fixed assets 5,750 Equity 7,150 Total $ 9,450 Total $ 9,450

Construct the balance sheet for the new corporation if the merger is treated as a purchase for accounting purposes. The market value of All Gold Mining's fixed assets is $7,150; the market values for current and other assets are the same as the book values. Assume that Silver Enterprises issues $13,700 in new long- term debt to finance the acquisition. Find the goodwill created.

a. $5,780

b. $10,140

c. $6,350

d. $5,150