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On April 1, year 2, Hart, Inc. paid $1,700,000 for all the issued and outstanding common stock of Ray Corp. On that date the costs and fair values of Ray’s recorded assets and liabilities were as follows:
In Hart’s March 31, year 3 balance sheet, what is the amount of goodwill that should be reported as a result of this business combination, assuming that goodwill is not impaired? A. $440,000 B. $429,000 C. $390,000 D. $400,000 |