An acquirer bought 100.0% of the equity capital of a target company. The acquirer also intends to refinance the debt of the target as part of the deal. Calculate the goodwill on the consolidated balance sheet using the information below. Equity purchase price 446.2 Funding: Balance sheet cash 11.2 Equity issuance 109.1 Debt issuance remaining amount Balance sheet extract Acquirer Target 216.3 0.0 Goodwill Common stock Retained earnings 54.9 12.9 453.5 45.6