Determining ending balances of accounts on the consolidated balance sheet Assume that the parent company acquires its subsidiary by exchanging 82,500 shares of its Common Stock, with a market value on the acquisition date of $40 per share, for all of the outstanding voting shares of the investee. In its analysis of the investee company, the parent values all of the subsidiary's assets and liabilities at an amount equaling their book values except for a building that it feels is undervalued by $750,000, an unrecorded License Agreement that the parent values at $375,000, and an unrecorded Customer List owned by the subsidiary that the parent values at $150,000. Any further discrepancy between the purchase price and the book value of the subsidiary's Stockholders' Equity is attributed to expected synergies to be realized by the consolidated company as a result of the acquisition.

Balance Sheet	Parent	Subsidiary
Assets
Cash	$1,365,750	$302,400
Accounts receivable	576,000	626,400
Inventory	873,000	804,600
Equity investment	3,300,000
Property, plant and equipment (PPE), net	4,199,400	1,488,600
	$10,314,150	$3,222,000
Liabilities and stockholders' equity
Accounts payable	$282,150	$190,500
Accrued liabilities	331,200	331,500
Long-term liabilities	1,500,000	900,000
Common stock	330,000	180,000
APIC	5,610,000	225,000
Retained earnings	2,260,800	1,395,000
	$10,314,150	$3,222,000

b. What intangible assets will be reported on the consolidated balance sheet and at what amounts?

License Agreement	$375,000?
Customer List	150,000?
Goodwill	?

Not sure if my answers are correct, and I do not know how to get the goodwill amount.