The balance sheet of Cattleman's Steakhouse shows assets of $85,500 and liabilities of $13,500. The fair value of the assets is $89,700 and the fair value of its liabilities is $13,500. Longhorn paid Cattleman's $82,620 to acquire all of its assets and liabilities. Longhorn should record goodwill on this purchase of: Multiple Choice $10,620. $10,500. $2,880. $6,420