The Larisa Company is coming out of reorganization with the following accounts:

	Book Value		Fair Value
Receivables	$	89,000	$	108,000
Inventory		209,000		228,000
Buildings		309,000		418,000
Liabilities		309,000		309,000
Common stock		339,000
Additional paid-in capital		38,000
Retained earnings (deficit)		(79,000)

The company's assets have a $829,000 reorganization value. As part of the reorganization, the company's owners transferred 80 percent of the outstanding stock to the creditors.

Prepare the journal entry that is necessary to adjust the company's records to fresh start accounting. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

I only need the amount of goodwill and additional paid in capital