to be assigned to land

15 Company A acquires Company B for $500,000 in cash and wants to prepare a consolidation worksheet dated to the acquisition date. Company B has total assets of $500,000, liabilities of $100,000, common stock of $300,000, and retained earnings of $100,000. What is the correct excess value reclassification journal entry if the positive differential in the purchase is to be split between goodwill and land?