Allerton Company acquires all of Deluxe Companys assets and liabilities for cash on January 1, 2015, and subsequently formally dissolves Deluxe. At the acquisition date, the following book and fair values were available for the Deluxe Company accounts:

	Book Values		Fair Values
Current assets	$	38,750	$	38,750
Building		100,000		56,000
Land		32,500		46,600
Trademark		0		30,200
Goodwill		17,000		?
Liabilities		(53,250)		(53,250)
Common stock		(100,000)
Retained earnings		(35,000)

Prepare Allertons entry to record its acquisition of Deluxe in its accounting records assuming the following cash exchange amounts: (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

(1)	$160,500.
	I ONLY NEED THE AMOUNT OF GOODWILL AND THE ANSWER IS NOT ZERO