I need help on how to calculate goodwill, answers of 41,200, 84,300, 140,500, and 252,413 were wrong :

On June 30, 2015, Wisconsin, Inc., issued $288,000 in debt and 17,300 new shares of its $10 par value stock to Badger Company owners in exchange for all of the outstanding shares of that company. Wisconsin shares had a fair value of $40 per share. Prior to the combination, the financial statements for Wisconsin and Badger for the six-month period ending June 30, 2015, were as follows:

	Wisconsin			Badger
Revenues	$	(1,013,000	)	$	(353,000)
Expenses		752,000			249,000
Net income	$	(261,000	)	$	(104,000)
Retained earnings, 1/1	$	(803,000	)	$	(239,000)
Net income		(261,000	)		(104,000)
Dividends declared		92,500			0
Retained earnings, 6/30	$	(971,500	)	$	(343,000)
Cash	$	51,500		$	60,000
Receivables and inventory		415,000			188,000
Patented technology (net)		925,000			337,000
Equipment (net)		765,000			640,000
Total assets	$	2,156,500		$	1,225,000
Liabilities	$	(555,000	)	$	(412,000)
Common stock		(360,000	)		(200,000)
Additional paid-in capital		(270,000	)		(270,000)
Retained earnings		(971,500	)		(343,000)
Total liabilities and equities	$	(2,156,500	)	$	(1,225,000)

Note: Parentheses indicate a credit balance.

Wisconsin also paid $30,300 to a broker for arranging the transaction. In addition, Wisconsin paid $41,200 in stock issuance costs. Badger