Juliana Corporation purchased all of the outstanding stock of Caldwell Inc., paying $2,700,000 cash. Juliana assumed all of the liabilities of Caldwell. Book values and fair values of acquired assets and liabilities were: Book Value Fair Value Current assets (net) $ 420,000 $ 450,000 Property, plant, & equip. (net) 1,600,000 2,250,000 Liabilities 500,000 600,000 Juliana would record goodwill of: