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Amie, Inc., has 155,000 shares of $1 par value stock outstanding. Prairie Corporation acquired 46,500 of Amie's shares on January 1, 2015, for $93,000 when

Amie, Inc., has 155,000 shares of $1 par value stock outstanding. Prairie Corporation acquired 46,500 of Amie's shares on January 1, 2015, for $93,000 when Amie's net assets had a total fair value of $366,250. On July 1, 2018, Prairie bought an additional 93,000 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 $492,250 at July 1, 2018, how much goodwill should Prairie report in its postcombination consolidated balance sheet?

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