Hepner Corporation has the following stockholders' equity accounts Common stock Preferred stock (5% cumulative dividend) Additional paid-in capital Retained earnings $ 640,000 890,000 440,000 1,090,000 The preferred stock is participating. Wasatch Corporation buys 80 percent of this common stock for $1,740,000 and 70 percent of the preferred stock for $770,000. The acquisition-date fair value of the noncontrolling interest in the common shares was $435,000 and was $330,000 for the preferred shares. All of the subsidiary's assets and liabilities are viewed as having fair values equal to their book values. Required: What amount is attributed to goodwill on the date of acquisition? Goodwill