A Ltd$.$ purhased B Ltd$.$ for $$375,000.$ Balance Sheet of B Ltd$.$ on the date of purchase is as under:

Assets Liabilities

Cash $13,500$ Accounts Payable $268,200$

Inventory $92,500$ Salaries payable $26,400$

Accounts Receivable $324,500$ Income tax payable $4,800$

Buildings $246,000$ Loans payable $185,400$

Machinery $98,400$ Shares issued $286,000$

Equipment $35,200$ Retained earnings $39,300$

$810,100810,100$

Fair value revaluation revealed the following:

Inventory $76,800$

Accounts Receivable $306,000$

Buildings $305,000$

Machinery $92,500$

Equipment $21,000$

Accounts Payable $274,300$

Income tax paayble $6,300$

Calculate the goodwill $/$ bargain purchase amount and record the entry on date of purchase