nts 00:14:02 Revenues Expenses Net income Retained earnings, 1/1 Net income Dividends Retained earning, 12/31 Cash Receivables and inventory Hodge $2,600 1,880 Bison $ 700 400 $ 720 $ 300 $2,400 $ 500 720 300 (270) 0 $2,850 $ 800 $ 240 $ 230 1,200 360 Buildings (net) 2,700 650 Equipment (net) Total assets Liabilities 2,100 1,300 $6,240 $2,540 $1,500 $ 720 Common stock 1,080 400 Additional paid-in capital 810 620 Retained earnings 2,850 800 Total liabilities & stockholders' equity $6,240 $2,540 On 12/31/2021, Hodge obtained a loan for $650 and used the proceeds, along with the transfer of 35 shares of its $10 par value common stock, in exchange for all of Bison's common stock. At the time of the transaction, Hodge's common stock had a fair value of $40/share. In connection with the business combination, Hodge paid $25 to a broker for arranging the transaction and $30 in stock issuance costs. At the time of the transaction, Bison's equipment was actually worth $1,450 but its buildings were valued at $590 What is the goodwill amount that will be recorded as a result of this acquisition at 12/31/2021