Calculate the Missing Amounts by Completing the Table Below

Calculate the missing amounts by completing the table below.
$$\begin{array} { | l | r | r | } \hline \$ 000 ' s ) & \text { Carrying value } & \text { Fair value } \\\hline \text { Pash } & \$ ( \mathrm {~A} ) & \$ 62,000 \\\hline \text { Accounts receivable } & 30,000 & 28,000 \\\hline \text { Inventories } & 55,000 & 52,000 \\\hline \text { PPE, net } & 175,000 & 148,000 \\\hline \text { Intangible assets } & 100 & \underline { 25,000 } \\\hline \text { Total assets } & 322,100 & \text { (C) } \\\hline \text { Total liabilities } & \underline { 116,000 } & \underline { 202,000 } \\\hline \text { Net assets } & \$ \mathbf ({ B } ) & \text { (D) } \\\hline \text { Purchase price } & & \mathbf { \text { (E) } } \\\hline \text { Accounting goodwill } & & \underline { \$ 19,000 } \\\hline\end{array}$$