Cullumber company’s 12/31/21 balance sheet reports assets of $1145 and liabilities of $489. all of cullumber’s assets’ book values approximate their fair value, except for land, which has a fair value that is $69 greater than its book value. on 12/31/21, egbert corporation paid $11642000 to acquire cullumber. what amount of goodwill should egbert record as a result of this purchase?

$4,392,000

Explanation:

For computing the cost of the goodwill, first we have to calculate the fair value of the net asset which is shown below:

The fair value of net asset = Asset balance + fair value of land  - liabilities balance

= $11,450,000 + $690,000 - $4,890,000

= $7,250,000

And, the acquire value is $11,642,000

So, the goodwill would be  

= $11,642,000 - $7,250,000

= $4,392,000

c

explanation:

b. take periodic breaks and alternate between tasks.  

will increase work efficiency, and avoid health issues.