what is the cash and goodwill? I thought I had them right but it keeps saying wrong answer.

The following book and fair values were available for Westmont Company as of March 1. Book Value 300,000 816,000 2,050,000 0 (100,000) (2,000,000) (500,000) (395,000) (454,500) 283,500 Fair Value $ 248,250 1,085,250 2,375,500 822,750 (100,000) Inventory Land Buildings Customer relationships Accounts payable Common stock Additional paid-in capital Retained earnings, 1/1 Revenues Expenses Arturo Company pays $3,470,000 cash and issues 24,300 shares of its $2 par value common stock (fair value of $50 per share) for all of Westmont's common stock in a merger, after which Westmont will cease to exist as a separate entity. Stock issue costs amount to $25,800 and Arturo pays $47,400 for legal fees to complete the transaction. Prepare Arturo's journal entries to record its acquisition of Westmont. (if no entry is required for a transaction/event, select "No journal entr required in the first account field.) View transaction list