this is one question

HeinzVeer Corp. is considering the purchase of Orfeo Co. The following is the balance sheet for Orfeo Co. at December 31, 2019. Additional data: 1 Accounts receivable has a net realizable (like fair) value of $430,000. 2 Plant \& Equipment have a fair market value of $374,000. All other assets and liabilities have fair values that are equal to book values. 4 Orfeo Co. agrees to sell the business to Logan Corp for $920,000. Additional data: 1 Accounts receivable has a net realizable (like fair) value of $430,000. 2 Plant \& Equipment have a fair market value of $374,000. All other assets and liabilities have fair values that are equal to book values. Orfeo Co. agrees to sell the business to Logan Corp for $920,000. Required 1 of 3: Calculating the Fair Value of the Identifiable Net Assets is needed to calculate Goodwill, Based on how it was demonstrated in class, which accounts and respective amounts are needed to calculate the Fair Value of the Identifiable Net Assets? Select ALL that apply. a. Bonds payable 372,000 b. Inventory 108,000 2. Common stock 108,000 d. Accounts receivable 430,000 Accounts receivable 432,000 Long-term investments 156,000 Lash 920,000 Accounts payable 96,000 Plant and equipment 374,000 Plant and equipment 384,000 Required 2 of 3: Calculate the FVINA amount and input your answer in the box below. Round your answer to the nearest dollar. DO NOT INCLUDE THE DOLLAR (\$) SIGN OR A COMMA (.). EG. 10000 FVINA = Required 3 of 3: What if? If the FVINA is $500,000, calculate the goodwill in the box below. Round your answer to the nearest dollar. DO NOT INCLUDE THE DOLLAR (\$) SIGN OR A COMMA (.). EG, 10000 Goodwill =