Westfield bank and trust acquired 100% of the outstanding voting shares of cleveland united bank on january 1, 2017. before the acquisition, the balance sheets of the two companies are as follows: (in millions) westfield bank & trust cleveland united bank assets $3,540 $1,740 liabilities $1,530 $ 990 common stock ($1 par value) 180 120 additional paid-in capital 270 150 retained earnings 1,560 480 total liabilities and equities $3,540 $1,740 westfield bank and trust issues 75,000 shares of its common stock with a market value of $1,062 million to the owners of cleveland united bank in return for all of their shares of cleveland united common stock. the assets of cleveland united have a fair value in excess of book value of $34.8 million. the consolidated balance sheet of westfield bank and trust at january 1, 2017 would report goodwill of: select one: a. $-0- (no goodwill) b. $277.2 million c. $231.8 million d. $400.0 million e. none of the above