Question 2: 5 Points On August 15, 2018. Willis Inc. acquired all of the outstanding common stock of Bork Inc. paying S6,400,000 cash. The book values and fair values of Willis' assets and liabilities are liste below: Book Value Fair Value Accounts receivable Inventories Property, plant, and equipment Accounts payable Bonds payable $1,080.000 $975,000 1.620,000 2.450,000 5,400,000 6,975,000 1,800,000 1,800,000 2.700.000 2,475,000 Required: for goodwill)