The owners of Sandhill Electronics Store are contemplating selling the business. The cumulative earnings for the past 5 years totalied $903000, including a gain on discontinued operations of $34000. The annual earnings based on an average rate of return of investment for this industry would have been $138400. If excess earnings are to be capitalized at 15%, then implied goodwid should be $869000. C $236000. $275933. $202000