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Amie, Inc., has 129,000 shares of $1 par value stock outstanding. Prairie Corporation acquired 38,700 of Amie's shares on January 1, 2015, for $77,400 when

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Amie, Inc., has 129,000 shares of $1 par value stock outstanding. Prairie Corporation acquired 38,700 of Amie's shares on January 1, 2015, for $77,400 when Amie's net assets had a total fair value of $292,850. On July 1, 2018, Prairie bought an additional 77,400 shares of Amie from a single stockholder for $4 per share. Although Amie's shares were selling in the $3 range around July 1, 2018, Prairie forecasted that obtaining control of Amie would produce significant revenue synergies to justify the premium price paid. If Amie's identifiable net assets had a fair value of $400,650 at July 1, 2018, how much goodwill should Prairie report in its postcombination consolidated balance sheet

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