Hepner Corporation has the following stockholders' equity accounts: Preferred stock (6% cumulative dividend) Additional paid-in capital Common stock Retained earnings $ 690,000 940,000 490,000 1,140,000 The preferred stock is participating. Wasatch Corporation buys 75 percent of this common stock for $1,800,000 and 65 percent of the preferred stock for $715,000. The acquisition-date fair value of the noncontrolling interest in the common shares was $600,000 and was $385,000 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? ces Goodwill