Land | $178,000 | To record the fair values of Rad Ltd.'s identifiable assets | | Furniture | $241,000 | | | Goodwill | $1,535,500 | To record the goodwill | | Share capital | $866,400 | | | Plant maintenance reserve | $649,800 | To eliminate Rad Ltd.'s accounts | | Retained earnings | $324,900 | | HELP ME MAKE OUT GENERAL ENTRIES