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3. How much goodwill will be recorded as part of this acquisition: -26 Goodwill On January 1, 2018, Havel Company purchased Nantes Company at a price of $7,500,000. The fair market value of the net assets purchased equals $2,700,000. 1. What is the amount of goodwill that Havel records at the purchase date? 2. Explain how Havel would determine the amount of goodwill amortization on December 31, 2018. 3 . Havel Company believes that its employees provide superior customer service, and through their efforts, Havel Company believes it has created $2,750,000 of goodwill. How would Havel Company record this goodwill