HX acquired 100% of SAs equity shares on 1 July 2010 for R342,000. On 1 July 2010 the property plant and equipment of SA had a fair value of R350,000 and a book value of R325,000. All other assets and liabilities had a fair value approximately equal to their book value. SA has R200,000 R1 equity shares in issue and at 1 July 2010 its reserves comprised share premium of R40,000 and retained earnings of R62,000. Calculate any goodwill arising on the acquisition of