Hello, I am wondering about the calculation behind goodwill. How do I Get 21,100?

Please show work.

What I did (This is Wrong)

328,100 - (256,100) = 72,000

--> 72,000 - 68,800 + 10,000 = Goodwill --> 13,400

Tyler Company acquired all of Jasmine Company's outstanding stock on January 1, 2019, for $328,100 in cash. Jasmine had a book value of only $256,100 on that date. However, equipment (having an eight-year remaining life) was undervalued by $68,800 on Jasmine's financial records. A building with a 20-year remaining life was overvalued by $17,900. Subsequent to the acquisition, Jasmine reported the following: 2019 2020 2021 Net Income $ 53,500 63,500 34,500 Dividends Declared $10,000 40,000 20,000 In accounting for this investment, Tyler has used the equity method. Selected accounts taken from the financial records of these two companies as of December 31, 2021, follow: Revenues-operating Expenses Equipment (net) Buildings (net) Common stock Retained earnings, 12/31/21 Tyler Company $(385,000) 260,000 414,000 250,000 (290,000) (480,000) Jasmine Company $(163,000) 128,500 85,500 94,500 (67,500) (259,000) Determine the following account balances as of December 31, 2021: (Input all amounts as positive values.) a. b. c. d. Investment in Jasmine Company Equity in Subsidiary Earnings Consolidated Net Income Consolidated Equipment (net) Consolidated Buildings (net) Consolidated Goodwill (net) Consolidated Common Stock Consolidated Retained Earnings, 12/31/21 Amounts $ 386,485 $ 26,795 $ 151,795 $ 542,500 $ 329,285 $ 21,100 $ 290,000 $ 480,000 e. f. g. h