If the net book value was $$100\mathrm{.}000$ and the net fire market value of the assets is $$90,000.$During the period the company received an offer to purchase the net assets at $$70\mathrm{.}000.$Instruction:$1-$ Calculate the goodwill $(2\mathrm{.}5$ Points$)2-$ Record the Goodwill if you have the following accounts at FMV: $(2\mathrm{.}5$ Points$)$Account receivables $$25,000$; Loans $$10,000$; Short run investments $$40,000$ and building $$35\mathrm{.}000$