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Amie, Inc., has 141,000 shares of $1 par value stock outstanding. Prairie Corporation acquired 42,300 of Amies shares on January 1, 2015, for $84,600 when

Amie, Inc., has 141,000 shares of $1 par value stock outstanding. Prairie Corporation acquired 42,300 of Amies shares on January 1, 2015, for $84,600 when Amies net assets had a total fair value of $305,750. On July 1, 2018, Prairie bought an additional 84,600 shares of Amie from a single stockholder for $4 per share. Although Amies 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 Amies identifiable net assets had a fair value of $426,350 at July 1, 2018, how much goodwill should Prairie report in its postcombination consolidated balance sheet?

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