$3\mathrm{.}3$ Please include all formulas $!!!$ Arcadia, Incorporated, acquired $100$ percent of the voting shares of Bruno Company on January $1,2023.$ In exchange, Arcadia paid $\backslash (\backslash$$ $354,000\backslash )$ in cash and issued $100,000$ shares of its own $\backslash (\backslash$$ $1\backslash )$ par value common stock. On this date, Arcadia's stock had a fair value of $\backslash (\backslash$$ $15\backslash )$ per share. The combination is a statutory merger with Bruno subsequently dissolved as a legal corporation. Bruno's assets and liabilities are assigned to a new reporting unit. $\backslash$begin$\{$tabular$\}\{|$l$|$r$|$l$|\}\backslash$hline Acpuired voting shares & $\backslash (100\backslash \%\backslash )$ & $\backslash \backslash \backslash$hline Cash & $\backslash (\backslash$$ $354,000\backslash )$ & $\backslash \backslash \backslash$hline Shares & $100,000$ & $\backslash \backslash \backslash$hline Common stock & $\backslash (\backslash$$ $1\backslash )$ & Par value $\backslash \backslash \backslash$hline Fair value & $\backslash (\backslash$$ $15\backslash )$ & Per share $\backslash \backslash \backslash$hline $\backslash$end$\{$tabular$\}$ The following shows fair values for the Bruno reporting unit for January $1,2023,$ along with respective carrying amounts on December $31,2024.\backslash$begin$\{$tabular$\}\{|$c$|$c$|$c$|\}\backslash$hline $\backslash$multirow$[$b$]\{2\}\{*\}\{$Bruno Reporting Unit$\}$ & Fair Value & Carrying Amounts $\backslash \backslash \backslash$hline & $1/1/2023$ & $12/31/2024\backslash \backslash \backslash$hline Cash & $\backslash$$$72,500$ & $\backslash$$$42,500\backslash \backslash \backslash$hline Recreivables & $\backslash$$$182,500$ & $\backslash$$$237,500\backslash \backslash \backslash$hline Inventory & $\backslash$$$206,500$ & $\backslash$$$252,500\backslash \backslash \backslash$hline Patents & $\backslash$$$761,500$ & $\backslash$$$871,500\backslash \backslash \backslash$hline Rovalty agreements & $\backslash$$$548,500$ & $\backslash$$$510,000\backslash \backslash \backslash$hline Equipment $($net$)$ & $\backslash$$$385,500$ & $\backslash$$$312,000\backslash \backslash \backslash$hline Goodwill & $\backslash (?\backslash )$ & $\backslash$$$448,000\backslash \backslash \backslash$hline Accounts payable & $(\backslash$$$176,000)$ & $(\backslash$$$261\mathrm{.}000)\backslash \backslash \backslash$hline Long$-$term liabilities & $(\backslash$$$575,000)$ & $(\backslash$$$478,000)\backslash \backslash \backslash$hline $\backslash$end$\{$tabular$\}$ Note: Parentheses indicate a credit balance. Required: Note: Use the cells A$2$ to C$23$ from the above information to complete this question. a$.$ Calculate the goodwill recognired in the combination. $\backslash$begin$\{$tabular$\}\{|$l$|$l$|\}\backslash$hline Cash paid & $\backslash \backslash \backslash$hline Fair value of shares issued & $\backslash \backslash \backslash$hline Consideration transferred & $\backslash \backslash \backslash$hline Fair value of net assets acquired and liabilities assumpard. & $\backslash \backslash \backslash$hline Goodwill recognized in the combination & $\backslash \backslash \backslash$hline $\backslash$end$\{$tabular$\}$