How do I calculate the goodwill?

On July 1, 2017,CheyenneCorporation purchased Young Company by paying $257,000cash and issuing a $127,000note payable to Steve Young. At July 1, 2017, the balance sheet of Young Company was as follows.

Cash $51,400

Accounts payable $204,000

Accounts receivable 91,100

Stockholders' equity 242,100

Inventory 105,000

$446,100

Land 41,600

Buildings (net) 74,900

Equipment (net) 70,700

Trademarks 11,400

$446,100

The recorded amounts all approximate current values except for land (fair value of $60,400), inventory (fair value of $126,100), and trademarks (fair value of $16,160).