How much goodwill did Northern pay for acquiring Southern?

Northern purchased the entire business of Southern including all its assets and liabilities for $600,000. Below is information related to the two companies:


Northern Southern

Fair value of assets $ 1,050,000 $ 800,000

Fair value of liabilities 575,000 300,000

Reported assets 800,000 650,000

Reported liabilities 500,000 250,000

Net Income for the year 60,000 50,000


How much goodwill did Northern pay for acquiring Southern?


A) $100,000.

B) $300,000.

C) $200,000.

D) $150,000.


Answer: A


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