The owners of Tellmart Shoe Store are contemplating selling the business. The cumulative earnings for the past five years amounted to $750,000, including a gain on discontinued operation of $25,000. The annual earnings based on an average rate of return on investment for this industry would have been $115,000. If excess earnings are to be capitalized at 15%, then estimate the amount of goodwill that should be recorded. Please use the space below to show support for your calculations and your final