Help on calculating the goodwil!! It says all my answers are incorrect

The notes to a recent annual report from Weebok Corporation indicated that the company acquired another company, Sport Shoes, Inc. Assume that Weebok acquired Sport Shoes on January 5 of the current year. Weebok acquired the name of the company and all of its assets for S519,000 cash. Weebok did not assume the liabilities. The transaction was closed on January 5 of the current year, at which time the balance sheet of Sport Shoes reflected the following book values and an independent appraiser estimated the following market values for the assets: Sport Shoes. Inc. January 5 of the Current Year Book Value S 45,000 218,000 36,000 7000 5 306,000 S 64,000 242,000 S 306,000 Market Value Accounts receivable (net) Irnventory Fixed assets (net) Other assets Total assets $ 45,000 181,000 39,600 14,000 Liab lities Stockholders' equity Total liabilities and stockholders' ecuity Market values for the purchased assets were provided to Weebok by an independent appraiser References Section Break P8-9 Computing Goodwill from the Purchase of a Business and Related Depreciation and Amortization LO8-3, 8-6 Required Information 10.00 points P8-9 Part 1 Required 1. Compute the amount of goodwill resulting from the purchase. (Hint: Assets are purchased at market value in conformity with the cost principle.)