The trial balances for Walla Corporation and Au Inc. at December 31, Year 4, just before the transaction described below, were as follows: Walla Au Inc. Current assets $ 300,000 $ 210,000 Land 620,000 470,000 Other tangible assets 520,000 290,000 Liabilities 420,000 330,000 Common shares 220,000 70,000 Retained earnings, 1/1/Year 4 620,000 260,000 Revenues 820,000 660,000 Expenses 640,000 350,000 On December 31, Year 4, Walla purchased all of the outstanding shares of Au Inc. by issuing 20,000 common shares with a market value of $38 per share. The carrying amounts of Au Inc.s assets and liabilities were equal to fair value except for the following: Fair Value Land $ 520,000 Other tangible assets 340,000 Liabilities 350,000 Required: What are the balances for the land, other tangible assets, goodwill, investment in common shares, liabilities, common shares, and revenues after the transaction noted above on: (Leave no cells blank - be certain to enter "0" wherever required.) (a) Wallas separate entity financial statements (b) Au Inc.s separate entity financial statements (c) Wallas consolidated financial statements (a) Walla separate (b) Au separate (c) Walla consolidated Land $ 620000 $ 470000 $ 1090000 Other tangible assets 520000 290000 810000 Goodwill 0 0 Investment in common shares 760000 0 0 Liabilities 420000 330000 750000 Common shares 980000 70000 980000 Revenues 820000 660000 820000.

What will be the value of Goodwill?