Tyler Company acquired all of Jasmine Companys outstanding stock on January 1, 2016, for $278,600 in cash. Jasmine had a book value of only $197,400 on that date. However, equipment (having an eight-year remaining life) was undervalued by $58,400 on Jasmines financial records. A building with a 20-year remaining life was overvalued by $17,300. Subsequent to the acquisition, Jasmine reported the following:

	Net Income			Dividends Declared
2016	$	75,600		$	10,000
2017		61,500			40,000
2018		37,200			20,000

In accounting for this investment, Tyler has used the equity method. Selected accounts taken from the financial records of these two companies as of December 31, 2018, follow:

	Tyler Company				Jasmine Company
Revenuesoperating	$	(420,000	)		$	(150,000	)
Expenses		231,000				112,800
Equipment (net)		516,000				60,500
Buildings (net)		360,000				72,300
Common stock		(290,000	)			(67,800	)
Retained earnings, 12/31/18		(556,000	)			(214,000	)

Determine the following account balances as of December 31, 2018:

please calculate Consolidated Goodwill (net)