I'm just missing the Goodwill & APIC from pushdown accounting

Problem 2-40 (Algo) (LO 2-10) On May 1, Burns Corporation acquired 100 percent of the outstanding ownership shares of Quigley Corporation in exchange for $742,000 cash. At the acquisition date, Quigley's book and fair values were as follows: Book Value $ 135,000 264,000 285,000 145,500 Land 336,000 Cash Receivables Inventory Building and equipment (net) Patented technology Total assets Accounts payable Long-term liabilities Common stock ($5 par value) Additional paid-in capital Retained earnings Total liabilities and stockholders equity Fair Value $ 135,000 264,000 341, od 119,500 402,000 220,000 $ 1,481,500 $ 146,500 756,000 0 $1,165,500 $ 146,500 756,000 210,000 90,000 (37,000) $1,165,500 Burns directs Quigley to seek additional financing for expansion through a new long-term debt issue. Consequently, Quigley will issue a set of financial statements separate from that of its new parent to support its request for debt and accompanying regulatory filings. Quigley elects to apply pushdown accounting in order to show recent fair valuations for its assets. Prepare a separate acquisition-date balance sheet for Quigley Corporation using pushdown accounting. $ Assets Cash Receivables Inventory Land Building and equipment (net) Patented technology Goodwill QUIGLEY CORPORATION Balance Sheet May 1 Liabilities and stockholders' Equity 135,000 Accounts payable 264,000 Long-term liabilities 341,000 Common stock 119,500 Additional paid-in capital 402,000 TAPIC from pushdown accounting 220.000 146,500 756,000 210.000 90,000 MO LLLLLLLLLLLL Total assets $ 1,481,500 Total liabilities and stockholders' equity $ 1,202,500