Checkov, Inc. is purchasing Sulu Corp. Information relating to Checkov and Sulu immediately before the acquisition is as follows: Balance sheet values for Checkov Estimated fair Bal sheet values for Sulu values for Sulu Cash 875.00 294.00 294.00 Other current assets 350.00 196.00 220.50 Non-current assets 1,312.50 490.00 661.50 Liabilities 385.00 784.00 784.00 Common stock Retained earnings 1,662.50 73.50 490.00 122.50 Checkov pays $510 cash to acquire Sulu Corp. Determine the amount, if any, of goodwill Checkov will report as a result of its acquisition of Sulu.