PLTO Ltd. is considering purchasing the net assets of Sweet Corporation. Following is the statement of financial position of Sweet as at December 31, 2020: Sweet Corporation Statement of Financial Position As at December 31, 2020 Current assets Buildings and equipment Accumulated depreciation Land Total assets Current liabilities Common shares Retained earnings Total equities $231,400 764,000 (113,000) 175,000 $1,057,400 $198,000 577,000 282,400 $1,057,400 Retained earnings Total equities Current assets Following are the fair values for Sweet's net assets, as at December 31, 2020: Building and equipment Land Current liabilities 282,400 Value of goodwill $1,057,400 $ $225,800 493,100 315,300 (177,300) Calculate the value of goodwill that would be acquired by PLTO if it offered $1,941,900 for the net assets of Sweet. $856,900