It is illegal to refuse to hire, promote, or train someone in the U.S. because the person is a military veteran.

Salem Co. had the following account balances as of December 1, 2020: Assume that Bellington paid cash of $2.8 million and no stock is issued. Also assume that $50,000 is paid in direct combination costs.Required:For Goodwill, determine what balance would be included in a December 1, 2020 consolidation as a result of the acquisition.