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Staffing company purchased the net assets of Time management for 390000. TM's net assets carried on books at 183,000. An appraisal of TM assets and

Staffing company purchased the net assets of Time management for 390000. TM's net assets carried on books at 183,000. An appraisal of TM assets and liabilities show a fair net market value of 299,000. Staffing is willing to pay for loyal retail customers and loyal employees. what is the amount of goodwill that staffing should record at acquisition of TM

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