Thank you for helping me. The show me how option is not cutting it with explanations.

Hepner Corporation nas the tollowlng stockholders' equity accounts: Preferred stock (8% cumulative cilvldenci) Common stock Addltlonal paid-ln capital Retained earnings 540,000 790,000 340,000 990,000 The preferred stock Is partlclpatlng. Wasatch Corporatlon buys 70 percent ot tnls common stock tor $1,680,000 and 60 percent ot the preferred stock tor $660,000. The acqulsltlon-date talr value ot the noncontrolling Interest In the common snares was $720,000 and was $440,000 tor the preferred snares. All ot the subsidiary's assets and llabllltles are vlewed as navlng talr values equal to tnelr book values. What amount Is attrlbuted to goodwlll on the date ot acqulsltlon?