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Calculate the Missing Amounts by Completing the Table Below

question 39

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Calculate the missing amounts by completing the table below.
$000s) Carrying value  Fair value  Pash $( A)$62,000 Accounts receivable 30,00028,000 Inventories 55,00052,000 PPE, net 175,000148,000 Intangible assets 10025,000 Total assets 322,100 (C)  Total liabilities 116,000202,000 Net assets $(B) (D)  Purchase price  (E)  Accounting goodwill $19,000\begin{array} { | l | r | r | } \hline \$ 000 ' s ) & \text { Carrying value } & \text { Fair value } \\\hline \text { Pash } & \$ ( \mathrm {~A} ) & \$ 62,000 \\\hline \text { Accounts receivable } & 30,000 & 28,000 \\\hline \text { Inventories } & 55,000 & 52,000 \\\hline \text { PPE, net } & 175,000 & 148,000 \\\hline \text { Intangible assets } & 100 & \underline { 25,000 } \\\hline \text { Total assets } & 322,100 & \text { (C) } \\\hline \text { Total liabilities } & \underline { 116,000 } & \underline { 202,000 } \\\hline \text { Net assets } & \$ \mathbf ({ B } ) & \text { (D) } \\\hline \text { Purchase price } & & \mathbf { \text { (E) } } \\\hline \text { Accounting goodwill } & & \underline { \$ 19,000 } \\\hline\end{array}

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