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The balance sheet of Flos Restaurant showed total assets of $360,000, liabilities of $104,000 and stockholders equity of $256,000. An appraiser estimated the fair value

The balance sheet of Flos Restaurant showed total assets of $360,000, liabilities of $104,000 and stockholders equity of $256,000. An appraiser estimated the fair value of the restaurant assets at $415,000. If Alice Company pays $505,000 cash for the restaurant, what is the amount of goodwill?

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