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Ocean Incorporated purchased all of the outstanding stock of Sea Star Company pa

ID: 2532940 • Letter: O

Question

Ocean Incorporated purchased all of the outstanding stock of Sea Star Company paying $950,000 cash. Ocean assumed all of the liabilities of Sea Star. Book values and fair values of acquired assets and liabilities were:

           

Book Value

Fair Value

Current assets (net)

$130,000

$125,000

Property, plant, equip. (net)

600,000

750,000

Liabilities

150,000

175,000

           

            Ocean would record goodwill of:

A) $ 0.

B) $ 75,000.

C) $445,000.

D) $250,000.

Book Value

Fair Value

Current assets (net)

$130,000

$125,000

Property, plant, equip. (net)

600,000

750,000

Liabilities

150,000

175,000

Explanation / Answer

Calculate goodwill

so answer is d) 250000

Current asseets 125000 Property, plant and equipment 750000 Less: Liabilities -175000 Net assets value 700000 Purchase consideration -950000 Goodwill 250000