Required information Skip to question [The following information applies to the questions displayed below.] On July 1, TruData Company issues 12,600 shares of its common stock with a $5 par value and a $35 fair value in exchange for all of Webstat Companys outstanding voting shares. Webstats precombination book and fair values are shown below along with book values for TruDatas accounts. TruData Webstat Webstat Book Values Book Values Fair Values Revenues (1/1 to 7/1) $ (320,600 ) $ (142,000 ) Expenses (1/1 to 7/1) 164,000 98,000 Retained earnings, 1/1 (134,000 ) (170,000 ) Cash and receivables 168,000 52,000 $ 52,000 Inventory 180,000 158,000 182,000 Patented technology (net) 238,000 176,000 208,000 Land 384,000 214,000 236,000 Buildings and equipment (net) 120,000 90,000 90,000 Liabilities (508,000 ) (368,000 ) (348,000 ) Common stock (282,000 ) (72,000 ) Additional paid-in capital (9,400 ) (36,000 ) On its acquisition-date consolidated balance sheet, what amount should TruData report as goodwill?