Please help I am not sure how to get the amount for Goodwill

Reed Corporation acquired 100 percent of Thorne Corporation's voting common stock on December 31, 20x4 for $412,000. At the date of combination, Thorne reported the following Assets Cash Inventory Buildings (net) Liabilities $137,000 Current Liabilities $ 75,000 265,000 112,000 239,000 115,000 Long-Term Liabilities 439,000 Common Stock Retained Earnings Total $691,000 Total $ 691,000 At December 31, 20X4, the book values of Thome's net assets and liabilities approximated their fair values except for buildings, which had a fair value of $14,000 less than book value, and inventories, which had a fair value $33,000 more than book value. Required: Reed Corporation wishes to prepare a consolidated balance sheet immediately following the business combination. Prepare the consolidating entry or entries needed to prepare a consolidated balance sheet at December 31, 20X4. (lf no entry is required for a transaction/event, select "No journal entry required" in the first account field.) view transaction list transaction list No Entry Accounts Debit Credit Common stock 112,000 Retained earnings 239,000 Investment in Thorne Corporation 351,000 Inventory 33,000 Goodwil Buildings (net) Investment in Thorne Corporation 14,000