TB MC Qu. 10-80 (Algo) Juliana Corporation purchased all of the... Juliana Corporation purchased all of the outstanding stock of Caldwell Inc, paying $2,800,000 cash. Juliana assumed all of the Habilities of Caldwell, Book values and fair values of acquired assets and liabilities were Book Value Fair Value Current assetis (net) $ 350,000 $ 550,000 Property, plant, & equip. (not) 1,660,000 2,170,000 Liabilities 490,000 610,000 Juliana would record goodwill of Multiple Choice $120,000 5690,000 $4190.000 S350000