The balance sheet of Cattleman's Steakhouse shows assets of $86,200 and liabilities of $15,200. The fair value of the assets is $89,400, and the fair value of its liabilities is $15,200. Longhorn paid Cattleman's $83,520 to acquire it. Longhorn should record goodwill on this purchase of: $7,200 $12,520 $2,680 $9,320