Westfield Bank and Trust acquired 100% of the outstanding voting shares of Cleveland United Bank on January 1. Before the acquisition, the balance sheets of the two companies are as follows:

(in millions)	Westfield	Cleveland
	Bank & Trust	United Bank
Assets	$2,478	$1,218
Liabilities	$1,071	$693
Common stock ($1 par value)	126	84
Additional paid-in capital	189	105
Retained earnings	1,092	336
Total liabilities and equities	$2,478	$1,218

Westfield Bank and Trust issues 52,500 shares of its common stock with a market value of $743 million to the owners of Cleveland United Bank in return for all of their shares of Cleveland United common stock. The assets of Cleveland United have a fair value in excess of book value of $24.4 million. The consolidated balance sheet of Westfield Bank and Trust at January 1 would report goodwill of: