Required information: [The following information applies to the questions displayed below.] On July 1, TruData Company issues 10,200 shares of its common stock with a $5 par value and a $50 fair value in exchange for all of Webstat Company's outstanding voting shares. Webstat's precombination book and fair values are shown below along with book values for TruData's accounts. Revenues (1/1 to 7/1) Expenses (1/1 to 7/1) Retained earnings, 1/1 Cash and receivables Inventory Patented technology (net) TruData Webstat Webstat Book Values Book Values Fair Values $ (309,200) $ (162,000) 94,000 196,000 (122,000) (154,000) 162,000 62,000 62,000 164,000 162,000 180,000 224,000 190,000 204,000 398,000 208,000 236,000 Buildings and equipment (net) 88,000 90,000. 90,000 Liabilities (500,000) (376,000) (354,000) Common stock (292,000) (78,000) Additional paid-in capital (8,800) (36,000) Land On its acquisition-date consolidated balance sheet, what amount should TruData report as goodwill?