Jordan's net income for the year ended December 31,Year 2 was $185,000.Information from Jordan's comparative balance sheets is given below.Compute the cash received from the sale of its common stock during Year 2. 
Definitions:
Goodwill
An intangible asset that arises when a business is acquired for more than the fair value of its identifiable net assets.
Patent
A legal right granted by the government to an inventor, giving exclusive ownership of an invention for a certain period of time, prohibiting others from making, using, or selling it.
Copyright
Legal protection granted to the creators of original works, preventing unauthorized reproduction or distribution for a certain period.
Trademark
A sign, symbol, word, or phrase legally registered or established by use as representing a company or product.
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