Kent Industries Acquires the Assets and Liabilities of Stow Inc

Kent Industries acquires the assets and liabilities of Stow Inc. for $100,000,000 cash. Stow Inc. has the following assets and liabilities, at fair value:
$\begin{array}{|l|c|}\hline \text { Cash } & \$ 300,000 \\\hline \text { Receivables. } & 1,400,000 \\\hline \text { Inventories.. } & 5,000,000 \\\hline \text { Plant assets.. } & 20,000,000 \\\hline \text { Notes payabl } & 25,000,000 \\\hline\end{array}$
Required a. Calculate the goodwill Kent records for this acquisition.
b. If Stow's notes payable had a market value of $28,000,000, how is goodwill affected? Calculate the amount and direction of change.