Supplemental Problem 2-1 Calculating Goodwill For each case below, calculate the amount of excess (deficit) of fair value over book value and goodwill Assume 100% was purchased. Use good form. Caze A Book FMV Price Paid Current Assets 1,000 $16,000 1,000 PP&E 9,000 12,000 Liabilities (2,000) (3,000) Unrecorded Tech 0 4.000 Caze B Price Paid $16,000 Book FMV Current Assets 1,000 1,000 PP&E 9,000 6,000 Liabilities (2,000) (1,500) Unrecorded Tech 2,000 Caze C Price Paid $6,000 Book FMV Current Assets 1,000 1,000 PP&E 9,000 3,000 Liabilities (2,000) (1,500) Unrecorded Tech 2,000 Case D Book FMV Price Paid $6,000 Current Assets 1,000 1,000 PP&E 9,000 6,060 Liabilities (2,000) (1,300) Unrecorded Tech O 2,000 Case E Price Paid $10,000 Book FMV Current Assets 1,000 1,000 PP&E 9,000 12,000 Liabilities (2,000) (1,500) Unrecorded Tech 2,000 Total 8,000 13,500